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Boston Manufacturing Company Had the Following Cost Information for May

Question 118

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Boston Manufacturing Company had the following cost information for May.  Summary of Direct Materials Requisitions:  Department Number  Job Number  Quantity  Cost per Unit 188X6,650$8.31188Y2,1302.52188Z1,8189.16188Y9214.18188Z633.23\begin{array}{l}\text { Summary of Direct Materials Requisitions: }\\\begin{array} { c c c c } \hline \text { Department Number } & \text { Job Number } & \text { Quantity } & \text { Cost per Unit } \\1 & 88 \mathrm { X } & 6,650 & \$ 8.31 \\1 & 88 \mathrm { Y } & 2,130 & 2.52 \\1 & 88 \mathrm { Z } & 1,818 & 9.16 \\1 & 88 \mathrm { Y } & 921 & 4.18 \\1 & 88 \mathrm { Z } & 63 & 3.23\end{array}\end{array}  Summary of Direct Labor Time Tickets:  Department Number  Job Number  Hours 188X554288Y321288Z618188Y25188Z613\begin{array}{l}\text { Summary of Direct Labor Time Tickets: }\\\begin{array} { c c r } \hline \text { Department Number } & \text { Job Number } & \text { Hours } \\\hline 1 & 88 \mathrm { X } & 554 \\2 & 88 \mathrm { Y } & 321 \\2 & 88 \mathrm { Z } & 618 \\1 & 88 \mathrm { Y } & 25 \\1 & 88 \mathrm { Z } & 613\end{array}\end{array} The labor rate in Department 1 is $10.50 and in Department 2 is $9.50.The overhead rate in Department 1 is based on direct labor-hours, at $4.50 per hour; in Department 2 the rate is 125 percent of direct labor cost.Boston had no beginning work-in-process inventory for May.
Required: Calculate the direct materials, direct labor, factory overhead, and total costs for each job.

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