Cube Manufacturing began two jobs during May 200X. The company had no beginning inventory. The following information is available:
Job 211 Job 212
Direct material $13,600 $11,900
Direct labor $13,200 $8,900
Machine hours 360 210
The company estimates manufacturing overhead for May 200X is $186,000, and the company estimates that 6,000 machine hours will be used during the year. Cube applies overhead to production based on machine hours per job.
Required:
A. Calculate the cost of Job 211.
B. Calculate the cost of Job 212.