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AL0354335 AL0354335
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Nielsen Corporation has two manufacturing departments--Machining and Assembly. The company used the following data at the beginning of the year to calculate predetermined overhead rates:

MachiningAssemblyTotal
Estimated total machine-hours (MHs)1,0004,0005,000
Estimated total fixed manufacturing overhead cost$ 4,700$ 10,800$ 15,500
Estimated variable manufacturing overhead cost per MH$ 1.20$ 2.20

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

Job FJob M
Direct materials$ 13,000$ 7,400
Direct labor cost$ 20,400$ 8,800
Machining machine-hours700300
Assembly machine-hours1,6002,400

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



$13,000



▸ $20,400

▸ $45,130

▸ $11,730
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Introduction to Managerial Accounting: Brewer Edition: 9e

Introduction to Managerial Accounting: Brewer Edition: 9e


Edition: 9th
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kuteemekuteeme
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