Job C	Facility-Wide
Units Produced	35,000	500,000
Factory Wage Rate	$21	$21
CEO Hours worked	800	800
Square Footage of Factory	3,500	80,000
Total Wages for Accounting	$ 275,000	$ 275,000
Number of Machine Setups	3	19
Direct Materials Dollars	$ 240,000.00	$ 2,700,000.00
Direct Labor Hours	62,000	250,000

ABC, Inc. makes fancy hats. ABC has a total of $740,000 in overhead costs to allocate across three activities: $240,000 of Cleanups, $300,000 of Security, and $200,000 in Utilities Costs. ABC uses Direct Material Dollars to allocate cleanups, Direct Labor Hours to allocate Security, and Square Footage to allocate Utilities.

REQUIRED:

1) Calculate Overhead Rates for each Cost Pool.

2) Allocate overhead costs to Job C. Determine total overhead allocated to this Job.

3) Determine the Total Cost in Job C.

4) Determine the Cost per Unit in Job C.