Suppose Job #461 contained 100 units.What unit cost would appear on the job cost sheet for job #461?
A) $55.00 per unit.
B) $61.00 per unit.
C) $61.75 per unit.
D) $62.50 per unit.OH rate = $50,000/20,000 DLH = $2.5.Therefore $6,250/100 units = $62.50 per unit.

Question

Quizplus · Accepted Answer

Using the overhead rate of $2.5 per direct labor hour, we can determine that the overhead cost allocated to Job #461 is $2,500 (100 DLH x $2.5). Adding the direct materials cost of $3,750, we get a total cost of $6,250. Dividing by the 100 units, we get a unit cost of $62.50 per unit, which would appear on the job cost sheet for Job #461. Therefore, the correct answer is D, $62.50 per unit.

Suppose Job #461 Contained 100 Units