Job order costing; rework Canyon City Co. uses a job order costing system that combines actual direct material and actual direct labor costs with a predetermined overhead charge based on machine hours. Expected overhead and machine hours of $568,400 and 58,000, respectively, were used in developing the predetermined rate for the year. During the year, the company worked on Job #876 and incurred the following costs and machine hours: Direct material $19.000 Direct labor a. Machine hours $8,720 130 1. What is the total cost of job #87675 2. What is the cost per unit if 600 were made? Note: Round your answer to two decimal places. b. In completing job #876, 12 units were defective and had to be reworked at a cost of $25 each. Assume that spoilage and rework costs were included in the original estimated overhead costs Where does the $300 rework cost appear in the accounts of Canyon City Co. c. Disregard the facts in (b). Upon completing job #876, the quality control inspector determined that 12 units were spoiled and would be unacceptable to the customer. Twelve additional good units were made at a total cost of $556. The spoiled units were sold for $96 as "seconds" to an outlet store. What is the total cost of job #6767