Cook Manufacturing is a small textile manufacturer uses a predetermined overhead rate based on machine hours to apply manufacturing overhead to individual jobs. The following amounts are provided for the coming year for Cook Mfg. and Job 621.

Cook Job 621

Direct materials $34,000 $2,800

Direct labor $35,000 $3,200

Manufacturing overhead costs $24,000

Machine-hours 8,000 mh 400 mh

Calculate the Total Manufacturing costs of Job 621.

Multiple Choice

• $ 1,200

• $ 6,000

• $ 6,400

• $ 7,200