Job 731 was recently completed.The following data have been recorded on its job cost sheet: The company applies manufacturing overhead on the basis of machine-hours.The predetermined overhead rate is $14 per machine-hour.The total cost that would be recorded on the job cost sheet for Job 731 would be:
$$\begin{array} { | l | r | l | }
\hline \text { Direct materials } & \$ 2,391 & \
\hline \text { Direct labor-hours } & 69 & \text { labor-hours } \
\hline \text { Direct labor wage rate } & \$ 13 & \text { per labor-hour } \
\hline \text { Machine-hours } & 129 & \text { machine-hours } \
\hline
\end{array}$$
A) $3,288.
B) $5,094.
C) $4,254.
D) $2,418.

Question

Job 731 was recently completed.The following data have been recorded on its job cost sheet: The company applies manufacturing overhead on the basis of machine-hours.The predetermined overhead rate is $14 per machine-hour.The total cost that would be recorded on the job cost sheet for Job 731 would be:
$$\begin{array} { | l | r | l | } 
\hline \text { Direct materials } & \$ 2,391 & \
\hline \text { Direct labor-hours } & 69 & \text { labor-hours } \
\hline \text { Direct labor wage rate } & \$ 13 & \text { per labor-hour } \
\hline \text { Machine-hours } & 129 & \text { machine-hours } \
\hline
\end{array}$$
A) $3,288.
B) $5,094.
C) $4,254.
D) $2,418.

Quizplus · Accepted Answer

The total cost is calculated as follows: Direct materials ($2,391) + Direct labor (69 hours * $13/hour = $897) + Manufacturing overhead (129 machine-hours * $14/machine-hour = $1,806). Total cost = $2,391 + $897 + $1,806 = $5,094.

Job 731 Was Recently Completed A) $3,288 B) $5,094

Job 731 Was Recently Completed A) $3,288
B) $5,094