Huckvale Corporation manufactures custom cabinets for kitchens. It uses an actual costing system with two direct$-$cost categories$-$direct materials and direct manufacturing labor$-$and one indirect$-$cost pool, manufacturing overhead costs. It provides the following information for $2020.$

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Read the requirement.

Begin by calculating the actual manufacturing overhead rate. $($Assume the cost allocation base is direct labor hours.$)$

Actual manufacturing

Now calculate the cost of the $32$ Pioneer Drive job using actual costing.

Job Costs

$32$ Pioneer Drive Job

Total costs

Data table

Budgeted manufacturing overhead costs

$ $1,160,000$

Budgeted direct manufacturing labor$-$hours

$29,000$ hours

Actual manufacturing overhead costs

$$,1,260,000$

Actual direct manufacturing labor$-$hours

$28,000$ hours