Biology Forums - Study Force

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

	Molding	Finishing	Total
Estimated total machine-hours (MHs)	4,000	1,000	5,000
Estimated total fixed manufacturing overhead cost	$ 11,000	$ 2,900	$ 13,900
Estimated variable manufacturing overhead cost per MH	$ 2.50	$ 5.00

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

	Job A	Job M
Direct materials	$ 14,100	$ 7,900
Direct labor cost	$ 21,100	$ 7,900
Molding machine-hours	2,700	1,300
Finishing machine-hours	400	600

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

▸ $10,982

▸ $7,900

▸ $26,782

▸ $7,900

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