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)
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