Norman Company manufactures customized desks.The following pertains to Job No.953: $\begin{array}{lr}
\text { Direct materials used } & \$ 22,800 \
\text { Direct labor hours worked } & 600 \
\text { Direct labor rate per hour } & \$ 16.00 \
\text { Machine hours used } & 400 \
\text { Predetermined overhead rate per machine hour } & \$ 30.00
\end{array}$ What is the total manufacturing cost for Job No.953?
A)$41200
B)$44400
C)$47200
D)$50400

Question

Quizplus · Accepted Answer

The total manufacturing cost is calculated as follows: Direct materials ($22,800) + Direct labor (600 hours * $16/hour = $9,600) + Overhead (400 machine hours * $30/machine hour = $12,000). Total = $22,800 + $9,600 + $12,000 = $44,400.

Norman Company Manufactures Customized Desks What Is the Total Manufacturing Cost for Job No