The following is based on a total production level of 70,000 units per month. Labor...

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Accounting

The following is based on a total production level of 70,000 units per month. Labor related overhead is applied using a predetermined overhead rate based on direct labor hours. Processing overhead is applied based on material cost.
You are expecting to have labor related overhead of $180,000 and processing overhead of $30,000. Labors are paid $24 per direct labor hour. Wood cost $4 per linear foot. Shingles are $3 each.
Direct Materials:
Wood: 5 linear feet per unit
Shingles: 8 shingles per unit
Direct Labor:
Assembler: 2 direct labor hours per unit.
What is the total standard job cost per unit for an order of 16 units.
Your answer must be within $0.05 of the correct answer. Please round appropriately.

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