Molding Finishing Total

Estimated total machine-hours (MHs) 6,500 3,500 10,000

Estimated total fixed manufacturing overhead cost $ 20,000 $ 5,000 $ 25,000

Estimated variable manufacturing overhead cost per MH $ 2.50 $ 5.00

During the most recent month, the company started and completed two jobs--Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow:

Job A Job M

Direct materials $ 16,800 $ 10,100

Direct labor cost $ 23,500 $ 10,400

Molding machine-hours 2,500 4,000

Finishing machine-hours 2,500 1,000

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job M is closest to: (Round your intermediate calculations to 2 decimal places.)

Multiple Choice

$10,100

$49,900

$10,400

$29,400