Job costing

The company Y using machine-hours as the single indirect-cost rate to allocate manufacturing overhead costs to the various jobs contracted during the year. The following estimates are provided for the coming year for the company and for Job # 2.

Direct materials Direct labor Manufacturing overhead costs Machine-hours Calculate:

Company $40,000 $10,000 $30,000 100,000 mh

Job 2 $1,000

$200 900 mh

USD 20 per unit USD 45 per unit USD 27 per unit

The annual manufacturing overhead cost-allocation rate

Amount of manufacturing overhead costs will be allocated to this job

Calculate the total manufacturing costs of this job