EXERCISE 3-17 (30 MINUTES)

63,900. The breakdown of this amount between jobs 209 and 210

would be:

Job 209 Job 210 Total

Direct materials... RUR 11,100 RUR 7,200 RUR 18,300

Direct labor... 10,500 8,500 19,000

Manufacturing overhead

applied ... 14,700 11,900 26,600

Total cost ... RUR 36,300 RUR 27,600 RUR 63,900

Problem 3-23 (30 minutes)