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Job 5432 Was Recently Completed The Company Applies Manufacturing Overhead on the Basis of Direct

Question 135

Essay

Job 5432 was recently completed. The following data have been recorded on its job cost sheet:
 Direct materials $40,610 Direct labor-hours 1,147DLHs Direct labor wage rate $11 per DLH  Number of units completed 3,100 units \begin{array}{lc}\text { Direct materials } & \$ 40,610 \\\text { Direct labor-hours } & 1,147 \mathrm{DLHs} \\\text { Direct labor wage rate } & \$ \quad11 \text { per DLH } \\\text { Number of units completed } & 3,10 0\text { units }\end{array}

The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $20 per direct labor-hour.
Required:
Compute the unit product cost that would appear on the job cost sheet for Job 5432.

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