Exercise 2-4 Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates [LO2-4]

Fickel Company has two manufacturing departmentsAssembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $25.00 per direct labor-hour and $21.00 per direct labor-hour, respectively. The companys direct labor wage rate is $27.00 per hour. The following information pertains to Job N-60:

	Assembly				Testing & Packaging
Direct materials	$	405			$	51
Direct labor	$	297			$	54

Required:

1. What is the total manufacturing cost assigned to Job N-60? (Do not round intermediate calculations.)

2. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

1.	Total manufacturing cost
2.	Unit product cost		per unit

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