5. Direct materials ... $ 8,000
Direct labor ... 1,600
Manufacturing overhead ($8,000 × 150%) ... 12,000
Total manufacturing costs of job 412... 21,600
Billing rate... × 1.75
Total amount billed ... $37,800
$37,800 ÷ 400 units = $94.50 per unit.
Case 3-33 (45 minutes)
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