Question 1: Your company uses a job cost system and you have two departments for your product (specialized tools): Fabrication and Finishing.

You budgeted the following items for 2019:

Fabrication Finishing

Direct Materials $320,000 $101,000

Direct Labor 99,000 105,000

Manufacturing Overhead 199,000 310,000

The Spell Corp. Job had the following costs associated with it:

Direct Materials $ 16,000

Direct Labor Cost:

Fabricating 12,000

Finishing 5,000

Subtotal $ 33,000

Your company applies manufacturing overhead costs to jobs based on direct labor cost, using departmental rates determined at the beginning of the year.

What is the total of manufacturing costs for the Spell Corp. job?