Logan Company uses a job order costing system. A predetermined overhead rate of $7 per machine hour in Department A and 220 percent per direct labor dollar in Department B has been established based upon the following information at the beginning of the year: Department A Department B

Estimated overhead (A) $40,600 (B) $88,000

Estimated machine hours (A) 5,800 (B) 12,500

Estimated direct labor dollars (A) $40,000 (B) $40,000

Estimated direct labor hours (A) 5,000 (B) 3,125

Job 19 for 100 units is started in Department A and completed in Department B. Determine the total cost of Job 19 and complete the job cost card based on the following information:

Department A Department B

Direct materials (A) $800 (B) $950

Direct labor dollars (A) $490 (B) $180

Direct labor hours (A) 30 (B) 12

Machine hours (A) 15 (B) 30

Job Order JOB ORDER COST CARD

Customer: Batch: Custom:

Specifications:

Date of Order:

Date of Completion:

Costs Charged to Job Previous Months Current Month Cost Summary

Direct materials Department A Department B

Total direct materials Direct Labor Department A Department B

Total direct labor Overhead Department A Department B

Total overhead

Total cost Units completed Product unit cost