Question

Fickel Company has two manufacturing departments-Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $22.00 per direct labor-hour and $19.00 per direct labor hour, respectively. The company's direct labor wage rate is $24.00 per hour. The following information perteit is to Job N-60: Direct materials Direct Labor Assembly $ 228 Testing 6 Packaging $132 Required: 1. What is the total manufacturing cost assigned to Job N-60? (Do not round fermediate calculations.) 2. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not found intermediate calculations. Round your answer to 2 decimal places.) Answer is complete but not entirely correct. 5 914 Total manufacturing cost Unit product cost 2. $ 90.21 x per un

Answer 1

Answer
Direct labor hours:
Assembly	9.5	228/24
Testing & Packaging	5.5	132/24
1
Direct materials	$        435	390+45
Direct labor	$        360	228+132
Overhead applied:
Assembly	$        209	9.5*22
Testing & Packaging	$          99	5.5*18
Total manufacturing cost	$     1,103
2
Total manufacturing cost	$     1,103
Divide by Units	10
Unit product cost	$     110.3	per unit
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