Schwing America, a concrete pump Company, has two manufacturing departments--Molding and Finishing. Schwing America used the following data at the beginning of the year to calculate predetermined overhead rates:

	Molding		Finishing		Total
Estimated total machine-hours (MHs)		6,500		3,500		10,000
Estimated total fixed manufacturing overhead cost	$	30,000	$	4,600	$	34,600
Estimated variable manufacturing overhead cost per MH	$	1.00	$	2.00

During the most recent month of January, the company completed two jobs--Job X and Job Y. There were no beginning inventories and data concerning those two jobs are shown below:

	Job X		Job Y
Direct materials	$	16,400	$	9,700
Direct labor cost	$	23,100	$	10,100
Molding machine-hours		2,500		4,000
Finishing machine-hours		2,500		1,000

Assume that Schwing America uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job Y is closest to: (Round your intermediate calculations to 2 decimal places.)

Garrison 16e Rechecks 2017-06-28, 2017-09-05, 2017-09-14

Multiple Choice

• $10,100

• $43,850

• $24,050

• $9,700