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Direct Labor $ 20.25 per hour Use job costing to calculate the cost of a product that weighs 9 kg. Direct Materials $ 10.00 per

Direct Labor $ 20.25 per hour

Use job costing to calculate the cost of a product that weighs 9 kg.

Direct Materials $ 10.00 per kg

Use job costing to calculate the cost of a product that weighs 5.5 kg.

Direct Labor Allocation Rate $ 9.11

$ of OH / DL hour

Setup Allocation Rate $ 78.07

$ of OH / machine setup

Each kg of material needs 2 hours of labor and machine time to process.

The machine must be setup once for each product.

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