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Job 7890 Was Recently Completed The Company Applies Manufacturing Overhead on the Basis of Machine-Hours

Question 103

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Job 7890 was recently completed.The following data have been recorded on its job cost sheet:
 Direct materials $45,000 Direct labor-hours 630 laborhours  Direct labor wage rate $13 per labor-hour  Machine-hours 390 machine-hours  Number of units completed 3,000 units \begin{array} { | l | r | } \hline \text { Direct materials } & \$ 45,000 \\\hline \text { Direct labor-hours } & 630 \text { laborhours } \\\hline \text { Direct labor wage rate } & \$ 13 \text { per labor-hour } \\\hline \text { Machine-hours } & 390 \text { machine-hours } \\\hline \text { Number of units completed } & 3,000 \text { units } \\\hline\end{array}
The company applies manufacturing overhead on the basis of machine-hours.The predetermined overhead rate is $12 per machine-hour.Required:
Compute the unit product cost that would appear on the job cost sheet for Job 7890.

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