direct material

finishing 465
fabrication 90
direct labor 0
finishing 162
fabrication 54
overhead 0
finishing 126
fabrication 99
total man
996

39.84

1750 units

120% direct labor cost

21310 direct mater

10200 labor c

31510
12240
43750 25

direct labor hor 96000

total fix man over 499200
variable man ov 2

molding
estimated fixed man over 6000
estimated variable man fixed 3000

estimated total man over 9000

assembly
estimated fixed man over 24800
estimated variable man fixed 24000

estimated total man over 48800

total over 57800

10000
5.78 predetermin over

5.78 1250+1250 direct material 13900

2500 direct labor 21000
14450 manuf over 14450
49350

49350 14150
20%
9870

59220

molding dept pred overhe rate

estimated fixed man over 6000 24800

estimaterd variable 3000 24000
estimated total man over 9000 48800
estimated machine hours 2000 8000
4.50 6.10

4.50 1250 5625

6.10 1250 7625
13250

direct mat 13900

direct labor cost 21000
man over appl 13250
total man cost 48150
markup 20% 9630

seliing 57780
 Unit product cost for job564
direct mat 640
direct labor cost 9600
man over appl 720
total man cost 10960 $ 109.60

estimated fixed man over 499200

estimated variable man fixed 192000

estimated total man over 691200

direct labor 96000
rate 7.2

rate*hours worked 720