Question

When Job 117 was completed, direct materials totaled $17,199; direct labor, $25,184; and factory overhead, $19,042....

When Job 117 was completed, direct materials totaled $17,199; direct labor, $25,184; and factory overhead, $19,042. A total of 1,575 units were produced at a per-unit cost of

a.$42,383

b.$61,425

c.$39

d.$1,575

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Answer #1

Calculation of per unit cost

Particulars

Amount

Direct material cost

$17,199

Direct labour cost

$25,184

Factory Overheads

$19,042

Total Manufacturing cost (A)

$61,425

Total units produced (B)

$1,575

Per unit cost (61,425/39) (C=A/B)

$39

Ans

Option (C) $39 is correct

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