6. Direct materials ... Nkr 8,000
Direct labor ... 9,200
Manufacturing overhead applied
(39 hours × Nkr 400 per hour) ... 15,600
Total manufacturing cost ... 32,800
Add markup (60% × Nkr 32,800)... 19,680
Total billed price of job 412 ... Nkr 52,480
Nkr 52,480 ÷ 4 units = Nkr 13,120 per unit.
Problem 3-32 (120 minutes)
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