Job 827 was recently completed. The following data have been recorded on its job cost sheet:

Problem 2-133 [LO2, LO4]

Job 827 was recently completed. The following data have been recorded on its job cost sheet:

 

Direct materials	$	56,200
Direct labor-hours		1,337	labor-hours
Direct labor wage rate	$	14.2	per labor-hour
Machine-hours		1,476	machine-hours
Number of units completed		3,850	units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $13.2 per machine-hour.

 

Required:

Compute the unit product cost that would appear on the job cost sheet for this job. (Do not round intermediate calculations and round your final answer to 2 decimal places. Omit the "$" sign in your response.)

 

Unit product cost

$

 

Explanation:

Direct materials	$	56,200.00
Direct labor $14.2 per DLH × 1,337 DLHs		18,985.40
Manufacturing overhead $13.2 per MH × 1,476 MHs		19,483.20
Total cost	$	94,668.60
Unit product cost	$	24.59