3. Total cost of Job 205:
Molding
Dept. Painting
Dept. Total
Direct materials... $ 470 $ 332 $ 802
Direct labor... 290 680 970
Manufacturing overhead applied.. 946 1,190 2,136
Total cost ... $1,706 $2,202 $3,908
Unit product cost for Job 205:
Total cost, $3,908
= $78.16 per unit
50 units
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 103
Problem 3-23 (continued)
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