Leader Corporation Company uses a job-order costing system with a single plantwide pre-determined overhead rate based on machine-hours. The 98554-CZ company based its pre-determined overhead rate for the current year on the following data: Total machine-hours 50,000
Total fixed manufacturing overhead cost $400,000
Variable manufacturing overhead per machine-hour $6
Recently, Job D168 was completed with the following characteristics:
Number of units in the job 40
Total machine-hours 100
Direct materials $750
Direct labor cost $2,750
If the company marks up its unit product costs by 60% then the selling price for a unit in Job D168 is closest to:.
a. $2,505.
b. $3,025.
c. $1,185.
d. $2,360.

Selling price per unit= $196

Explanation:

First, we need to calculate the predetermined overhead rate:

Predetermined manufacturing overhead rate= total estimated overhead costs for the period/ total amount of allocation base

Predetermined manufacturing overhead rate= (400,000 / 50,000) + 6

Predetermined manufacturing overhead rate= $14 per machine hour

Now, we can allocate overhead and calculate the total cost:

Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base

Allocated MOH= 14*100= $1,400

Total cost= 1,400 + 750 + 2,750

Total cost= $4,900

Finally, the selling price per unit:

Unitary cost= 4,900/40= $122.5

Selling price= 122.5*1.6

Selling price= $196

if kj of heat is transferred o 1200 g liquid water at 36'c, what would the new temperature of the water be? (he specific heat capacity of liquid water is 4.186 j/g''c)

a. 15'c

b.100'c

c.51'c

d.36'c

the correct answer is - no.

winnipeg, canada, is not further away from the equator than moscow, russia, in fact moscow is the city that is further away from the equator. moscow is on a latitude of 55.7558° north, while winnipeg is on a latitude of 49.8951° north, thus putting moscow by 5.8607° further away from the equator than winnipeg is.