EA 10 - What is the total cost of job 2?

Question

BlackTom AI · Accepted Answer

Total cost = Direct materials + Direct labor + Applied manufacturing overhead.

Knowledge points:
- In job-order costing, each job’s total cost equals the sum of direct materials, direct labor, and manufacturing overhead applied to the job.
- Applied overhead is computed by multiplying the predetermined overhead rate by the job’s allocation base (e.g., machine-hours, direct labor hours, or direct labor cost).

Step-by-step reasoning and calculations:
1. Identify the job components (as shown on the job cost sheet):
   - Direct materials for Job 2 = $600
   - Direct labor for Job 2 = $452
   - Job 2 used 20 machine-hours; predetermined overhead rate = $30 per machine-hour

2. Compute applied manufacturing overhead:
   - Applied overhead = Predetermined overhead rate × Machine-hours used
   - Applied overhead = $30 per MH × 20 MH = $600

3. Sum all components to get total job cost:
   - Total cost of Job 2 = Direct materials + Direct labor + Applied overhead
   - Total cost = $600 + $452 + $600
   - Total cost = $1,652

Why this is correct:
- The calculation follows the standard job-order costing formula and uses the provided component amounts and the predetermined overhead application rule. Applied overhead is included because actual overhead is allocated to jobs using the predetermined rate; omitting it would understate the job’s cost.

Other answer considerations:
- Any alternative total that omits one of the components (materials, labor, or applied overhead) would be incorrect because it would fail to capture all manufacturing costs assigned to the job.
- Using a different overhead rate or hours would change the applied overhead and thus the total; the correct total depends on the given rate and machine-hours used.

Conclusion:
Using the job’s direct materials ($600), direct labor ($452), and applied overhead ($600), the total cost of Job 2 is $1,652, which matches the provided answer.

EA 10 - What is the total cost of job 2?数值题

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