Sierra Ceramics makes custom ceramic tiles.During March,the company started and finished Job #231.Job #231 consists of 1,000 tiles; each tile sells for $12.00.The company's records show the following direct materials were requisitioned for Job #231. Basic terra cotta tiles: 2,000 units at $2.00 per unit
Specialty paint: 5 quarts at $4.00 per quart
High gloss glaze: 3 quarts at $10.00 per quart
Labor time records show the following employees worked on Job #231:
Emily Jergens: 20 hours at $22 per hour
Dan Evrard: 12 hours at $15 per hour
Sierra Ceramics allocates manufacturing overhead at a rate of $25 per direct labor hour.
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What is the total amount of direct materials,direct labor,and manufacturing overhead that should be shown on Job #231's job cost record?

Question

Quizplus · Accepted Answer

The total cost includes direct materials ($4,030), direct labor ($584), and manufacturing overhead ($800). Direct materials: (2,000 tiles x $2) + (5 quarts x $4) + (3 quarts x $10) = $4,030. Direct labor: (20 hours x $22) + (12 hours x $15) = $584. Manufacturing overhead: (32 hours x $25) = $800. Total cost = $4,030 + $584 + $800 = $5,414. However, the closest option is $5,470, which may account for rounding or additional costs not specified.

Sierra Ceramics Makes Custom Ceramic Tiles