Direct labor costs were $ 450,000 ; Direct labor hours were 25,000 ; and Machine hours were 36,000 , then what is the total cost of Job # 34567 ?
Question 5 . Question : ( TCO 3 ) Adnan Company uses process costing . At the beginning of the month , there were 8,000 units in process , 90 % complete with respect to material and 80 % complete with respect to conversion costs . 40,000 units were started during the month and 40,000 units were completed . The units in ending Work- In-Process Inventory were 70 % complete with respect to material and 10 % complete with respect to conversion costs . How many equivalent units will be used in calculating the cost per unit for materials ?
Question 6 . Question : ( TCO 6 ) Handy Display Company manufactures display cases to be sold to retail stores . The cases come in three sizes : large , medium , and small . Currently , Handy Display Company uses a single plant-wide overhead rate to allocate its $ 3,357,800 of annual manufacturing overhead . Of this amount , $ 900,000 is associated with the Large Case line , $ 1,404,480 is associated with the Medium Case line , and $ 1,350,000 is associated with the Small Case line . Handy Display Company is currently running a total of 39,600 machine hours : 12,000 in the Large Case line , 15,960 in the Medium Case line , and 12,000 in the Small Case line . Handy Display Company uses machine hours as the cost driver for manufacturing overhead costs .
Requirement : Calculate the departmental overhead rate for each of the three departments listed .
Question 7 . Question : ( TCO 2 )