Problem # 3

Direct materials 325,400

Materials handling 35,145

Assembly 58,020

Setup 13,400

Product Testing 3,500

Overhead 15,860

Output 41,500 units

Direct Labor Hours 3,600

Setups 420

Product tests 70,000

Each unit requires two machine hours Materials handling based on direct material cost Product testing based on number of tests Overhead based on machine hours Assembly based on direct labor hours Setups based on the number of setups

Job 153:

Completed 1,850 units

Direct Materials 12,400

Direct labor hours 83

Setups 6

Tests 2,584