Logansville Manufacturing Produces Lamps for Large Department Stores

Logansville Manufacturing produces lamps for large department stores.For 2016,the two production departments had budgeted allocation bases of 100,000 machine hours in Department 1 and 50,000 direct manufacturing labor hours in Department 2.The budgeted manufacturing overheads for 2016 were $1,200,000 for Department 1 and $1,000,000 for Department 2.For Job 100,the actual costs incurred in the two departments were as follows:
Job 100 incurred 700 machine hours in Department 1 and 75 in Department 2 and 200 manufacturing labor hours in Department 1 and 250 in Department 2.The company uses a budgeted departmental overhead rate for applying overhead to production.Job 100 consisted of 3,000 lamps.Required:
Calculate the total cost and per unit cost of Job 100. $$\begin{array} { | l | r | r | } \hline & \text { Department 1 } & \text { Department 2 } \\\hline \text { Direct materials purchased } & \$ 44,000 & \$ 71,000 \\\hline \text { Direct materials used } & 34,000 & 7,600 \\\hline \text { Direct manufacturing labor } & 21,000 & 21,400 \\\hline \text { Indirect manufacturing labor } & 4,400 & 3,600 \\\hline \text { Indirect materials used } & 3,000 & 1,900 \\\hline \text { Lease on equipment } & 6,500 & 1,500 \\\hline \text { Utilities } & 1,000 & 1,200 \\\hline\end{array}$$