Business, 08.10.2019 04:30 naimareiad

Parker corporation has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. at the beginning of the year, manufacturing overhead and direct labor-hours for the year were estimated at $50,000 and 20,000 hours, respectively. in june, job #461 was completed. materials costs on the job totaled $4,000 and labor costs totaled $1,500 at $5 per hour. at the end of the year it was determined that the company worked 24,000 direct labor-hours for the year and incurred $54,000 in actual manufacturing overhead costs. if job #461 contained 100 units, the unit product cost on the completed job cost sheet would be:

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