Halcyon, Inc. completed Job 10B last month. The cost details of Job 10B are shown below. $$\begin{array} { | l | r | }
\hline \text { Direct labor cost } & \$ 2110 \
\hline \text { Direct materials cost } & \$ 80 \
\hline \text { Machine hours } & 7 \text { hours } \
\hline \text { Direct labor hours } & 73 \text { hours } \
\hline \text { Predetermined overhead allocation rate per direct labor } & \
\text { hour } & \$32\
\hline
\end{array}$$ Calculate the total job cost for Job 10B.

Question

Halcyon, Inc. completed Job 10B last month. The cost details of Job 10B are shown below. $$\begin{array} { | l | r | } 
\hline \text { Direct labor cost } & \$ 2110 \
\hline \text { Direct materials cost } & \$ 80 \
\hline \text { Machine hours } & 7 \text { hours } \
\hline \text { Direct labor hours } & 73 \text { hours } \
\hline \text { Predetermined overhead allocation rate per direct labor } & \
\text { hour } & \$32\
\hline 
\end{array}$$ Calculate the total job cost for Job 10B.

Quizplus · Accepted Answer

The total job cost for Job 10B is calculated by adding direct labor cost, direct materials cost, and allocated overhead. The allocated overhead is found by multiplying the predetermined overhead allocation rate per direct labor hour by the number of direct labor hours: $32 * 73 = $2336. Adding this to the direct labor cost ($2110) and direct materials cost ($80) gives a total of $4526.

Halcyon, Inc Calculate the Total Job Cost for Job 10B