Assume that during April, the job cost sheet for Job 206 showed the following:
Dept. A Dept. B
Materials requisitioned* $ 4000 $ 3000
Direct labor hours 300 90
Machine hours 80 170
Overhead Applied ? ?
* withdrawn from the inventory.
Required:
§ Compute the total overhead charged to Job 206.
§ Compute the cost per unit for the Job 206-assuming the job order was to produce 20 units
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Job Cost Sheet for Job Order No. 206
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Amount in $
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Direct Materials
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Department A
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4,000.00
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Department B
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3,000.00
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7,000.00
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Direct labor
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Department A (15* 300)
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4,500.00
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Department B (12.08*90)
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1,087.20
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5,587.20
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Prime Cost
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12,587.20
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Overheads:
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Department A (49* 300)
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14,700.00
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Department B (20*170)
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3,400.00
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18,100.00
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Total cost
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30,687.20
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Total overhead charged to Job 206 is $ 18,100.
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Units Produced in Job 206 = 20
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Total cost incurred in Job 206 = $ 30,687.20
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Cost per unit for the Job 206 = 30,687.20/20 = $1,534.36
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1,534.36
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