The following information relates to Webster Inc.:
Advertising Costs | $10,270 |
Sales Salary | 4,500 |
Sales Revenue | 450,000 |
President’s Salary | 40,300 |
Office Rent | 61,100 |
Manufacturing Equipment Depreciation | 2,080 |
Indirect Materials | 9,360 |
Indirect Labor | 11,700 |
Factory Repair and Maintenance | 910 |
Direct Materials | 28,080 |
Direct Labor | 35,100 |
Delivery Vehicle Depreciation | 1,027 |
Administrative Salaries | 24,700 |
How much were Webster’s product costs?
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor hours. The company based its predetermined overhead rate for the current year on the following data:
Total direct labor hours | 72,000 |
Total fixed manufacturing overhead cost | $223,200 |
Variable manufacturing overhead per direct labor hours | $3 |
Recently, Job P951 was completed with the following characteristics:
Number of units in the job | 20 |
Total direct labor hours | 100 |
Direct materials | $890 |
Direct labor cost | $7,200 |
The total job cost for Job P951 is _____.