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