Job 397 was recently completed. the following data have been recorded on its job cost sheet: direct materials $ 46,000 direct labor-hours 630 dlhs direct labor wage rate $ 12 per dlh number of units completed 4,000 units the company applies manufacturing overhead on the basis of direct labor-hours. the predetermined overhead rate is $11 per direct labor-hour. required: compute the unit product cost that would appear on the job cost sheet for this job. (round your answer to 2 decimal places.)

Cost per unit for Job 397 = $15.12

Explanation:

Provided overhead predetermined rate = $11 based on Direct Labor Hours,

Therefore overheads will be charged on such predetermined rate.

Cost of direct material = $46,000

Cost of Direct Labor = $12 X 630 = $7,560

Cost of Overhead = $11 X 630 = $6,930

Total cost of units produced = $60,490

Total number of units produced of the Job 397 = 4,000 units

Cost per unit for Job 397 = $60,490/4,000 = $15.12

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whole quiz

1. the sum of all activities involved in getting high-quality products into the marketplace

2.operations

3. the principle of looking at the supply chain as a whole in order to improve the overall flow through the system.

4. produced; performed

5. activities producing tangible products, such as radios, newspapers, buses, and textbooks.

6. activities producing intangible and tangible products, such as entertainment, transportation, and education.

7.   customer focus

8. analyzing a competitor's products to identify desirable improvements

9. the systematic direction and control of the processes that transform resources into finished projects that create value for and provide benefits to consumers.

10. operation management.

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