Norman company manufactures customized desks. the following pertains to job no. 953: direct materials used $18,800 direct labor hours worked 600 direct labor rate per hour $16.00 machine hours used 400 applied factory overhead rate per machine hour $30.00 what is the total manufacturing cost for job no. 953?

$40,400

Explanation:

The total manufacturing cost is shown below:

= Direct material used + Direct labor hours worked × Direct labor rate per hour + Machine hours used × Applied factory overhead rate per machine hour

= $18,800 + 600 hours × $16 + 400 hours × $30

= $18,800 + $9,600 + $12,000

= $40,400

The Direct labor hours worked × Direct labor rate per hour is also known as direct labor cost and the  Machine hours used × Applied factory overhead rate per machine hour is also known as factory overhead cost