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 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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