Swingers Porch Swings Swingers Porch Swings makes custom porch swings The standard swing requires 10 linear feet of wood and 5 hours of labor Customers can add cup holders and/or a stain before the swing is finished with a clear coat. Adding cup holders requires 1 additional hour of labor and no additional direct materials Adding stain requires $25 of stain per swing and 2 additional hour of labor. Swings can be made of pine, oak or teak Pine costs $5 per linear foot Oak costs $12 per linear foot Teak costs $15 per linear foot Swing builders are paid $60/hour Estimated monthly Direct Labor Hours are 430 Overhead is allocated based on direct labor dollars

Total indirect product costs are as follows:

Indirect Product Costs

Description of Cost	Cost
Rent for the workshop	$10,000
Depreciation on machinery	$8,540
Indirect Materials	$8,000
Indirect Labor	$7,000

Job #2 is an order for 40 swings made of made of oak with no stain and no cupholders.

What is the cost of Direct Materials for Job #2?

Group of answer choices

150

6,000

200

4,800

Swingers Porch Swings Swingers Porch Swings makes custom porch swings The standard swing requires 10 linear feet of wood and 5 hours of labor Customers can add cup holders and/or a stain before the swing is finished with a clear coat. Adding cup holders requires 1 additional hour of labor and no additional direct materials Adding stain requires $25 of stain per swing and 2 additional hour of labor. Swings can be made of pine, oak or teak Pine costs $5 per linear foot Oak costs $12 per linear foot Teak costs $15 per linear foot Swing builders are paid $60/hour Estimated monthly Direct Labor Hours are 430 Overhead is allocated based on direct labor dollars

What is the cost of Direct Labor on one swing with cupholders and stain?

Group of answer choices

300

480

420

360