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Cooper Manufacturing Is Currently Working on Two Jobs If Overhead Is Applied to Jobs at $0

question 131

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Cooper Manufacturing is currently working on two jobs.The job order cost sheets for Job 101 and Job 102 showed the following information:  Job 101 Job 102 Direct Materials $12,000$15,000 Direct Labor 24,00045,000\begin{array}{|l|r|r|}\hline & \text { Job } 101 & {\text { Job } 102} \\\hline \text { Direct Materials } & \$ 12,000 & \$ 15,000 \\\hline \text { Direct Labor } & 24,000 & 45,000 \\\hline\end{array} If overhead is applied to jobs at $0.80 per direct labor dollar,the total manufacturing cost for the two jobs would be:


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