Assignment Task: 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
|
Required:
Assume that the company uses a plant wide predetermined manufacturing overhead rate based on machine-hours. Calculate the total manufacturing cost assigned to Job M?
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