In: Accounting
DM: 59,400 DLH: 1224 Direct Labor wage hourly rate: 15 # of united completed 3,600 basis is direct-labor hours. Predetermined overhead rate is $35 per direct labor hour Q: Compute the unit product cost that would appear on the job cost sheet for this job.
| A | Direct Labor Hour | 1224 | |||
| B | Direct Labor Rate | $ 15.00 | |||
| C=A*B | Direct Labor Cost | $ 18,360 | |||
| D | Predetermined Overhead Rate | $ 35.00 | Per Direct labor Hour) | ||
| E=A*D | Applied Overhead | $ 42,840 | |||
| PRODUCT COST ON JOB SHEET | |||||
| Direct material Cost | $ 59,400 | ||||
| Direct Labor Cost | $ 18,360 | (1224*15) | |||
| Manufacturing Overhead cost | $ 42,840 | (1224*35) | |||
| Total Product Cost | $ 120,600 | ||||
| Units of production | 3,600 | ||||
| Unit Product Cost | $ 33.50 | (120600/3600) | |||