Estimated total machine-hours used
Estimated total fixed manufacturing overhead
Estimated variable manufacturing overhead per machine-hour
Direct materials
Direct labor cost
Actual machine-hours used:
Molding
Fabrication
Total
Molding
2,500
$ 14.250
$ 3.10
Job P
$ 30,000
$ 34,600
3,400
2,300
5,700
Fabrication
1,500
$ 17,550
$ 3.90
Job-Q
$ 16,500
$ 14,300
2,500
2,600
5,100
Total
4,000
$ 31,800
5. What is the total manufacturing cost assigned to Job Q?
Note: Do not round intermediate calculations.
Total manufacturing cost
$
88,635
