Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based...
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Accounting
Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data:
| Total direct labor-hours | 70,000 | |
| Total fixed manufacturing overhead cost | $ | 273,000 |
| Variable manufacturing overhead per direct labor-hour | $ | 6.00 |
Recently, Job P951 was completed with the following characteristics:
| Number of units in the job | 50 | |
| Total direct labor-hours | 100 | |
| Direct materials | $ | 680 |
| Direct labor cost | $ | 7,000 |
The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
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$7,990
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$7,680
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$1,670
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$8,670
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