Smith Fabricating Uses Job Costing and Applies Overhead Using a }&\text

question 81

Multiple Choice

$\begin{array}{lccc}&\text { Direct }&\text {Direct}&\text { Direct }\\&\text { Materials }&\text {Labour Cost }&\text {Labour Hours }\\\text { Job 200 } & \$ 500 & \$ 800 & 40 \\\text { Job 201 } & 350 & 200 & 10 \\\text { Job 202 } & 1,000 & 600 & 30\end{array}$ Smith Fabricating uses job costing and applies overhead using a normal costing system and uses direct labour cost as the allocation base. This period's estimated overhead cost is $100,000 and estimated direct labour cost of $50,000 and 2,500 direct labour hours.
What is the total manufacturing cost of Job 201?

• A) $550
• B) $950
• C) $850
• D) $1,500

---

Definitions:

Flexor Carpi Radialis

A muscle in the forearm that assists in bending the wrist towards the thumb side.

Abduct

Abduct refers to the movement of a limb or another part of the body away from the midline or another part of the body.

Flexor Carpi Ulnaris

A muscle of the forearm that flexes and adducts the hand.

Anatomical Description

The process of detailing the structure and location of organs and systems within an organism.