Whitley has recently completed work for three clients: Harrison, Barnes, and Tyler. The cost data for each of the three jobs are summarized below:

Job	Direct Materials			Direct Labor Hours			Direct Labor Cost
Harrison	$	6,948			55		$	15,783
Barnes		13,424			94			23,770
Tyler		44,002			125			51,240

Budgeted direct materials cost and direct labor cost for the year are estimated at $515,000 and $730,000, respectively. Direct labor hours are budgeted at 29,000 hours, and total overhead is budgeted at $493,000.

Required:

1. Calculate the total cost of each of the three jobs.

2. Suppose that for the entire year, Whitley used 30,300 labor hours and total actual overhead was $512,000. What is the amount of underapplied or overapplied overhead?

Complete this question by entering your answers in the tabs below.

• Required 1
• Required 2

Calculate the total cost of each of the three jobs.

	Total Job Cost
Harrison
Barnes
Tyler