kaylaamberd
06.04.2020 •
Business
Opunui Corporation has two manufacturing departments--Molding and Finishing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:
Molding Finishing Total
Estimated total machine-hours (MHs) 3,250 1,750 5,000
Estimated total fixed manufacturing-
overhead cost $13,000 $4,400 $17,400
Estimated variable manufacturing-
overhead cost per MH $3.00 $6.00
During the most recent month, the company started and completed two jobs--Job A and Job M. There were no beginning inventories. Data concerning those two jobs follow:
Job A Job M
Direct materials $16,000 $9,400
Direct labor cost $22,700 $9,700
Molding machine-hours 1,250 2,000
Finishing machine-hours 1,250 500
Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours.
The total manufacturing cost assigned to Job M is closest to .
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