Figure 5-7

Figure 5-7.Laudermilk produces dairy equipment. Most of its jobs have a number of units per job. The company has two different departments through which all jobs pass. Overhead is applied using a plantwide rate of $13 per direct labor hour. Direct labor wages average $8 an hour. Data for Job #3 for the year is:

-Refer to Figure 5-7. Compute the total cost of Job #3.

A) $229,000
B) $112,000
C) $134,600
D) $145,800
E) $231,600