Biology Forums - Study Force

Halbur Corporation has two manufacturing departments--Machining and Customizing. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

	Machining	Customizing	Total
Estimated total machine-hours (MHs)	6,000	4,000	10,000
Estimated total fixed manufacturing overhead cost	$ 33,600	$ 10,000	$ 43,600
Estimated variable manufacturing overhead cost per MH	$ 1.80	$ 2.80

During the most recent month, the company started and completed two jobs--Job C and Job J. There were no beginning inventories. Data concerning those two jobs follow:

	Job C	Job J
Direct materials	$ 11,300	$ 8,100
Direct labor cost	$ 18,500	$ 6,300
Machining machine-hours	4,100	1,900
Customizing machine-hours	1,600	2,400

Assume that the company uses a plantwide predetermined manufacturing overhead rate based on machine-hours. The total manufacturing cost assigned to Job C is closest to: (Round your intermediate calculations to 2 decimal places.)

▸ $18,500

▸ $67,192

▸ $11,300

▸ $37,392

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