Fickel company has two manufacturing departments—assembly and testing & packaging. the predetermined overhead rates in assembly and testing & packaging are $12.00 per direct labor-hour and $8.00 per direct labor-hour, respectively. the company’s direct labor wage rate is $15.00 per hour. the following information pertains to job n-60: assembly testing & packaging direct materials $ 345 $ 27 direct labor $ 75 $ 15 required: 1. what is the total manufacturing cost assigned to job n-60? (do not round intermediate calculations.) 2. if job n-60 consists of 10 units, what is the unit product cost for this job? (do not round intermediate calculations. round your answer to 2 decimal places.)

(a) $530

(b) $53

Explanation:

(a) Labor hours worked :-

Assembly:

Labor hours worked =

                                  =  

                                  = 5 hours

Testing and Packaging:

Labor hours worked =

                                  =  

                                  = 1 hour

Total manufacturing cost:

= Direct material of Assembly and testing + Direct labor of Assembly and testing + overhead of assembly and testing

= ($345 + $27) + ($75 + $15) + [(5 × $12) + (1 × $8)]

= $372 + $90 + $68

= $530

(b) Unit product cost =

                                  =

                                  = $53

urban company reports the following information regarding its production cost: units produced 37,000 units direct labor $ 30 per unit direct materials $ 35 per unit variable overhead $ 237,000 in total fixed overhead $ 127,000 in total

answer; situational irony;