Badour Inc The Total Cost of Job X Is:
A)$152,400

question 13

Multiple Choice

Badour Inc. is a job-order manufacturer. The company uses a predetermined overhead rate based on direct labor hours to apply overhead to individual jobs. For the current year, estimated direct labor hours were 114,000 and estimated factory overhead was $695,400. The following information was for September. Job X was completed during September, while Job Y was started but not finished. $\begin{array}{lr}\text { September 1, inventories: }\\\text { Materials }&\$9,000\\\text { Work-in-process (All Job X) } & 37,400 \\\text { Finished goods } & 80,400\\\text { Materials purchases }&\$125,000\\\text { Direct materials requisitioned: }\\\text { Job X } & \$5 4,500 \\\text { Job Y } &40,000 \\\text { Direct labor hours: } & \\\text { Job X } & 5,000 \\\text { Job Y } & 4,500\\\text { Labor costs incurred: }\\\text { Direct labor ( } \$ 6.00 \text { per hour) }&\$57,000\\\text { Indirect labor } & 16,200 \\\text { Factory supervisory salaries } & 7,200 \\\text { Rental costs: } &\\\text { Factory }&\$8,400\\\text { Administrative offices }&2,200\\\text { Total equipment depreciation costs: }\\\text { Factory } & \$ 9,000 \\\text { Administrative offices } & 1,900 \\\text { Indirect materials used } & \$ 14,400\end{array}$ The total cost of Job X is:

• A)$152,400.
• B)$128,200.
• C)$151,900.
• D)$129,600.
• E)$140,800.

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Definitions:

Acquired Needs Theory

A psychological theory suggesting that individuals acquire certain needs through their life experiences, such as the needs for achievement, affiliation, and power, which influence their motivation and behavior.

Need For Achievement

A motivational drive that pushes individuals to reach success, excel in their endeavors, and overcome challenges through personal effort.

Job Enrichment

Enhancing a job's meaningfulness through allowing more autonomy, responsibility, and variety in tasks, often to improve employee satisfaction and performance.

Motivators

Factors that encourage or stimulate a person to act or work harder, often enhancing their engagement and performance.