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.

Line Item Description	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$fill in the blank 1	$4,375	$5,600	$1,150
Price per unit	$12	$fill in the blank 2	$14	$5
Materials used in production	$365	$fill in the blank 3	$488	$207
Department 1, direct labor cost	$fill in the blank 4	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$fill in the blank 5	$0
Department 2, machine hours	25	50	fill in the blank 6	fill in the blank 7
Department 1, overhead applied	$90	$fill in the blank 8	$1,200	$138
Department 2, overhead applied	$fill in the blank 9	$400	$160	$0
Total manufacturing cost	$855	$3,073	$fill in the blank 10	$575
Number of units	fill in the blank 11	350	400	fill in the blank 12
Unit cost	$8.55	$fill in the blank 13	$9.87	$fill in the blank 14