Halbur Corporation has two man

Halbur Corporation has two manufacturing departments–Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

 Machining Customizing Total Estimated total machine-hours (MHs) 6,000 4,000 10,000 Estimated total fixed manufacturing overhead cost \$ 33,600 \$ 10,000 \$ 43,600 Estimated variable manufacturing overhead cost per MH \$ 1.80 \$ 2.80

During the most recent month, the company started and completed two jobs–Job C and Job J. There were no beginning inventories. Data concerning those two jobs follow:

 Job C Job J Direct materials \$ 11,300 \$ 8,100 Direct labor cost \$ 18,500 \$ 6,300 Machining machine-hours 4,100 1,900 Customizing machine-hours 1,600 2,400

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job C is closest to:

 \$67,192 \$18,500 \$37,392 \$11,300

Halbur Corporation has two man

Halbur Corporation has two manufacturing departments–Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

 Machining Customizing Total Estimated total machine-hours (MHs) 6,000 4,000 10,000 Estimated total fixed manufacturing overhead cost \$ 33,600 \$ 10,000 \$ 43,600 Estimated variable manufacturing overhead cost per MH \$ 1.80 \$ 2.80

During the most recent month, the company started and completed two jobs–Job C and Job J. There were no beginning inventories. Data concerning those two jobs follow:

 Job C Job J Direct materials \$ 11,300 \$ 8,100 Direct labor cost \$ 18,500 \$ 6,300 Machining machine-hours 4,100 1,900 Customizing machine-hours 1,600 2,400

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The amount of manufacturing overhead applied to Job J is closest to:

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