Biology Forums - Study Force

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

	Casting	Finishing	Total
Estimated total machine-hours (MHs)	2,000	3,000	5,000
Estimated total fixed manufacturing overhead cost	$ 9,800	$ 6,300	$ 16,100
Estimated variable manufacturing overhead cost per MH	$ 2.00	$ 2.40

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

	Job A	Job L
Direct materials	$ 15,400	$ 9,600
Direct labor cost	$ 24,900	$ 6,200
Casting machine-hours	1,400	600
Finishing machine-hours	1,200	1,800

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

▸ $9,600

▸ $6,200

▸ $28,904

▸ $13,104

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