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Kostelnik Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $562,400, variable manufacturing overhead of $2.30 per machine-hour, and 76,000 machine-hours. The company has provided the following data concerning Job A496 which was recently completed:
Number of units in the job 20
Total machine-hours 80
Direct materials $780
Direct labor cost $1,560
The unit product cost for Job A496 is closest to:_____.
a. $29.25.
b. $38.95.
c. $117.00.
d. $155.80.

Respuesta :

facundobuzzetti

Answer:

Unitary cost= $155.8

Explanation:

First, we need to determine the overhead allocation rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (562,400/76,000) + 2.3

Predetermined manufacturing overhead rate= $9.7 per machine hour

Now, we can calculate the total cost of Job A496:

Number of units in the job 20

Total machine-hours 80

Direct materials $780

Direct labor cost $1,560

Total cost= 780 + 1,560 + (9.7*80)

Total cost= $3,116

Finally, the unitary cost:

Unitary cost= 3,116/20

Unitary cost= $155.8

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