Dude Corporation manufactures specialty lines of men's apparel. During February, the company worked on three special orders: B-2, B-3, and B-4. Cost and production data for each order are as follows.
|
Job B-2
|
Job B-3
|
Job B-4
|
|
Direct materials:
|
|
|
|
|
Fabric Q
|
$1,000
|
$1,800
|
$17,600
|
|
Fabric Z
|
2,000
|
2,200
|
13,400
|
|
Fabric YB
|
5,000
|
6,000
|
2,000
|
|
Direct labor:
|
|
|
|
|
Garment maker
|
4,500
|
8,000
|
10,200
|
|
Layout
|
2,500
|
7,000
|
9,800
|
|
Packaging
|
3,000
|
5,000
|
5,000
|
|
Overhead:
|
|
|
|
|
(150% of direct labor costs)
|
?
|
?
|
?
|
|
Number of units produced
|
500
|
1,200
|
500
|
1. Compute the total cost associated with each job. Show the subtotals for each cost category.
2. Compute the product unit cost for each job.