Jezebel,Inc.completed Job 12 and several other jobs in the last week.The cost details of Job 12 are shown below. $$\begin{array} { | l | r | }
\hline \text { Direct labor cost } & \$ 790 \
\hline \text { Direct materials cost } & \$ 110 \
\hline \text { Machine hours } & 7 \text { hours } \
\hline \text { Direct labor hours } & 16 \text { hours } \
\hline \text { Predetermined overhead allocation rate per machine hour } & \$ 88 \
\hline \text { Number of units of finished product } & 26 \text { units } \
\hline
\end{array}$$ What is the cost per unit of finished product produced under Job 12? (Round your answer to the nearest cent.)

Question

Jezebel,Inc.completed Job 12 and several other jobs in the last week.The cost details of Job 12 are shown below. $$\begin{array} { | l | r | } 
\hline \text { Direct labor cost } & \$ 790 \
\hline \text { Direct materials cost } & \$ 110 \
\hline \text { Machine hours } & 7 \text { hours } \
\hline \text { Direct labor hours } & 16 \text { hours } \
\hline \text { Predetermined overhead allocation rate per machine hour } & \$ 88 \
\hline \text { Number of units of finished product } & 26 \text { units } \
\hline
\end{array}$$ What is the cost per unit of finished product produced under Job 12? (Round your answer to the nearest cent.)

Quizplus · Accepted Answer

The total cost of Job 12 is calculated by adding direct labor cost ($790), direct materials cost ($110), and overhead cost (7 machine hours * $88 per machine hour = $616). The total cost is $1516. Dividing this by the number of units (26) gives a cost per unit of $58.31.

Jezebel,Inc What Is the Cost Per Unit of Finished Product Produced