q24

Oman Marble Company has two processing departments, Cutting and Polishing. The company uses a multiple predetermined overhead rate in each processing department under job-order costing system. The Cutting Department's predetermined overhead rate is based on machine hours and the Polishing Department's predetermined overhead rate is based on direct labor cost. At the beginning of the current period, the company records show the following estimated information: Cutting Polishing Direct Labor cost per hour 20 70 5,000 10,000 20,000 Direct labor-hours Machine-hours Total fixed manufacturing overhead cost Variable manufacturing overhead per machine-hour Variable manufacturing overhead per direct labor-hour 5,000 $ 60,000 $ 100,000 $ 2 $ 8 During the current period the company started and finished a job order number 3122. The job cost sheet shows the following data for this job: Job3122: Cutting Polishing Machine-hours 90 20 Direct labor hours 30 60 $ 800 $ 250 Direct materials Direct labor cost The total job cost for Job3122 is closest to: $ 450 $5,000 Job3122: Cutting Polishing 90 20 Machine-hours 30 60 Direct labor-hours $ $ 800 250 Direct materials Direct labor cost $ 450 $ 5,000 The total job cost for Job3122 is closest to: O a. None of the given answer. Ob. $ 8,130 0 $ 6,500 O d. $ 7.850