A company assigns overhead cost to completed jobs on the basis of 115% of direct labor cost. The job cost sheet for Job 413 shows that $23,085 in direct materials has been used on the job and that $10,100 in direct labor cost has been incurred. A total of 1,400 units were produced in Job 413. Required: a. What is the total manufacturing cost assigned to Job 413? b. What is the unit product cost for Job 413?
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Ответ:
Instructions are listed below.
Explanation:
Giving the following information:
A company assigns overhead costs to completed jobs based on 115% of direct labor cost.
Job 413:
Direct materials= $23,085
Direct labor= $10,100
A total of 1,400 units were produced in Job 413.
A) To calculate the total cost of Job 413, we need to use the following formula:
Total cost= total direct material + total direct labor + total overhead
TC= 23,085 + 10,100 + (10,100*1.15)= $44,800
B) The unitary cost is calculated by the division of the total cost on the number of units:
Unitary cost= total cost/Q= 44,800/1,400= $32
Ответ:
a. closed-end lease
Explanation:
This lease is typical of a 4 year (48 months) lease period. A closed-end lease puts no obligation on the person leasing the vehicle, in terms that he/she does not have to purchase the vehicle at the end of the leasing period.
Also, if the lessee (the person using the vehicle) adjusts to the contracted mileage limit, he/she does not have to pay additional fees at the end of the leasing period.
Thus, Jacob has a closed-end lease agreement on his SUV.