Jordan Manufacturing Uses a Predetermined Overhead Allocation Rate Based on Direct

question 188

Multiple Choice

Jordan Manufacturing uses a predetermined overhead allocation rate based on direct labor cost. At the beginning of the year, it estimated the manufacturing overhead rate to be 20% times the direct labor cost. In the month of June, Jordan completed Job 13C, and its details are as follows: $$\begin{array} { | l | r | } \hline \text { Direct materials cost } & \$ 6460 \\\hline \text { Direct labor cost } & \$ 21,000 \\\hline \text { Direct labor hours } & 34 \text { hours } \\\hline \text { Units of product produced } & 210 \\\hline\end{array}$$ What is the cost per unit of finished product of Job 13C? (Round your answer to the nearest cent.)

• A) $150.76
• B) $136.91
• C) $130.79
• D) $120.00

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Definitions:

Articles of Confederation

The first governing document of the United States, created before the Constitution, which provided a loose federation of the states with limited central government power.

Ratified

The process by which a proposed treaty or agreement is officially approved and adopted by the necessary parties or institutions.

States

Distinct territorial and political entities within a federal system, each with its own government and a degree of autonomy.

Government-less State

A hypothetical or theoretical situation where society operates without a formal government, often associated with anarchism or extreme libertarian views.