Moon Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours = 10,000 Total manufacturing overhead cost = $300,000 Variable manufacturing overhead per direct labor-hour = $28 Recently, Job N was completed with the following characteristics: Total direct labor-hours = 1,000 Number of units produced = 100 Direct materials cost per unit = $100 Direct labor cost per labor hour = $20

What is the unit product cost for Job N? 2 points $600 $780 $28 $480 $60 $30 What is the estimated total fixed manufacturing overhead cost? 1 point $120,000 $180,000 $20,000 $280,000 $40,000 $480,000 What is the predetermined overhead rate per labor hour? 2 points $18 $48 $12 $2 $30 $28 What is the total manufacturing overhead cost for Job N? 1 point $60,000 $30,000 $72,000 $20,000 $48,000 $45,000

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