## Thursday, 10 April 2014

### 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