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 $10 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.

2. Compute the per-unit manufacturing cost for Job 9-601.

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 $7 per machine hour.

3. Compute the total cost of Job 9-601.

4. Compute the per-unit manufacturing cost for Job 9-601.