Calculation 2 Momo received job order from a girl named Tiffany. She ordered two kind of earrings but the designs were from her, even Tiffany named all her earring designs: 

A-Voca-Do Fancy Momo looked at her design and agree to make earrings that Tiffany's design. 

Then Momo calculate the cost: Momo's predetermined overhead rate is $3.00 per direct labor- hour, with the direct labor wage rate is $5.00 per hour. The following information pertains to A-Voca-Do: 

Direct materials .. $15 

Direct labor . .. $20 T

he following information pertains to Fancy: 

Direct materials $30

Direct labor $40

Required: 

1. What are the total manufacturing costs assigned to Job A- Voca-Do and Fancy? 

2. If Job A-Voca-Do consists of 20 units and Fancy consist of 40 unit, what is the average cost assigned to each unit included in the job for each of them?