3. The costs of each of the jobs can be computed as follows using the activity rates computed above:
a. Routine one thousand square feet job:
Job size (1 thousand square feet @ $970 per thousand square feet)... $ 970.00
Estimating and job setup (1 job @ $239 per job)... 239.00
Nonroutine job (not applicable)... 0
Total cost of the job... $1,209.00
Cost per thousand square feet ($1,209 ÷ 1 thousand square feet)... $1,209.00
b. Routine two thousand square feet job:
Job size (2 thousand square feet @ $970 per thousand square feet)... $1,940.00
Total cost of the job... $2,179.00
Cost per thousand square feet ($2,179 ÷ 2 thousand square feet)... $1,089.50
c. Nonroutine two thousand square feet job:
Nonroutine job ... 6,430.00
Total cost of the job... $8,609.00
Cost per thousand square feet ($8,609 ÷ 2 thousand square feet)... $4,304.50
Problem 8-27 (continued)
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