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Job Cost Flows

Roseler Company uses a normal job-order costing system. The company has two departments through which most jobs pass. Overhead is applied using a plantwide overhead rate of $8.00 per direct labor hour. During the year, several jobs were completed. Data pertaining to one such job, Job 9-601, follow:

Direct materials	$12,000
Direct labor cost:
Department A (450 hours @ $18)	$8,100
Department B (120 hours @ $18)	$2,160
Machine hours used:
Department A	200
Department B	800
Units produced	1,000

Required:

1. Compute the total cost of Job 9-601. $fill in the blank 1

2. Compute the per-unit manufacturing cost for Job 9-601. Round your answer to the nearest cent. $fill in the blank 2

For Requirements 3 and 4, assume that Roseler uses departmental overhead rates. In Department A, overhead is applied at the rate of $3 per direct labor hour. In Department B, overhead is applied at the rate of $5.00 per machine hour.

3. Compute the total cost of Job 9-601. $fill in the blank 3

4. Compute the per-unit manufacturing cost for Job 9-601. Round your answer to the nearest cent. $fill in the blank 4