Dimaria Company manufactures high-quality, customized desks. The following pertains to Job No. 935, to manufacture 75 desks:

Direct materials used $14,425.00

Direct labor hours worked 500

Direct labor rate per hour $14.00

Applied factory overhead (total) $6,250.00

a) What is the total manufacturing cost for Job No. 935?

b) What is the per-unit cost for manufacturing one desk?

Trenton worked on four jobs during its first year of operation: nos. 401, 402, 403, and 404. A review of Job No. 403's cost record revealed direct material charges of $40,000 and total manufacturing costs of $50,000. If Trenton applies overhead at 150% of direct labor cost, the direct labor charged to job no. 403 must have been:

Cianciolo Company incurred direct materials costs of $1,300,000 during the year. Direct labor costs were $400,000. Manufacturing overhead was calculated at 70% of direct labor costs. What were Cianciolo Company's total manufacturing costs for the year?