Branin Corporation Uses a Job-Order Costing System with a Single

question 374

Multiple Choice

Branin 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 total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of $3.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: The total job cost for Job A578 is closest to: (Round your intermediate calculations to 2 decimal places.)

• A) $11,065
• B) $10,350
• C) $2,065
• D) $9,715

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Definitions:

Overload Unit

A protective device used in electrical circuits to prevent motors and other devices from operating at currents that are higher than their safe operating limits.

Electric Motor

A device that converts electrical energy into mechanical energy.

Contactor

A contactor is an electrically controlled switch used for switching an electrical power circuit, typically in industrial applications to control motors and other heavy loads.

Overload Unit

A component in motor starters that protects motors from damage by interrupting power in case of an overload.