Question 2

Beta Manufacturing Company assembled the following cost data for job order B111 (MOH costs are allocated costs in this data):

Direct manufacturing labour 80,000

Indirect manufacturing labour 12,000

Equipment depreciation 1,000

Other indirect manufacturing costs 1,500

Direct materials 95,000

Indirect materials 4,000

Manufacturing overhead applied 2,000

What is the total actual manufacturing cost for job order B111 if the company uses normal job-order costing?