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Channel Islands Inc. uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of
Channel Islands Inc. uses departmental cost driver rates to allocate manufacturing overhead costs to products. Manufacturing overhead costs are allocated on the basis of direct labor hours in the Production Stage A Department and on the basis of machine hours in the Production Stage B Department. At the beginning of the year, the following annual estimates were provided: Direct labor-hours Machine-hours Direct labor cost Production Stage A 50,000 30,000 $460,000 $350,000 Production Stage B 60,000 30,000 $730,000 $230,000 Manufacturing overhead costs 31 The accounting records of the company show the following data for Job #614: Production Stage A Production Stage B Direct labor-hours 122 72 Machine-hours 65 8 Direct labor cost $3,659 $1,084 Direct materials cost $817 $692 What are the total manufacturing costs tall direct and indirect) of Job #614? (Round final answer to the nearest whole number)
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