Direct Direct Direct

Materials Labor Cost Labor Hours

Job 200 $ 500 $800 40

Job 201 350 200 10

Job 202 1,000 600 30

Franks Fabricating uses job costing and applies overhead using a normal costing system and uses direct labor cost as the allocation base. This periods estimated overhead cost is $100,000 and estimated direct labor cost of $50,000 and 2,500 direct labor hours.

What is the total manufacturing cost of Job 201?

$550

$1,500

none of the above

$950

$850