Cost Flows

Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour. Direct labor wages average $10 per hour in each department.

Required:

Fill in the missing data for each job. If an amount box does not require an entry, leave it blank or enter zero ("0"). If required, round your answers to two decimal places.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$	$4,375	$5,600	$1,150
Price per unit	$12	$	$14	$5
Materials used in production	$365	$	$488	$207
Department 1, direct labor cost	$	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$	$0
Department 2, machine hours	25	50
Department 1, overhead applied	$90	$	$1,200	$138
Department 2, overhead applied	$	$400	$160	$0
Total manufacturing cost	$855	$3,073	$	$575
Number of units	350	400
Unit cost	$8.55	$	$9.87	$