Gill Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

question 28

Multiple Choice

Gill Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, Gill estimated total manufacturing overhead costs at $1,030,000 and total direct labor costs at $830,000. In June, Gill completed Job 511. The details of Job 511 are shown below. $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 23,500 \\\hline \text { Direct labor cost } & \$ 13,000 \\\hline \text { Direct labor hours } & 300 \text { hours } \\\hline \text { Units of product produced } & 400 \text { units } \\\hline\end{array}$$ How much was the total job cost of Job 511? (Round any percentages to two decimal places and your final answer to the nearest dollar.)

• A) $36,872
• B) $52,633
• C) $65,664
• D) $36,996

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