The Engineering Firm of Dobbs and Smith Uses a Job

question 59

Multiple Choice

The engineering firm of Dobbs and Smith uses a job order costing system to accumulate client-related costs.The overhead rate is 65% of direct labour cost.Staff engineer's time is charged at a rate of $100 per hour.A recent job for a client involved 30 staff labour hours.How much was the total job cost?

• A) $975
• B) $3000
• C) $2000
• D) $4950

---

Definitions:

Patient Charges

The amounts charged by healthcare providers for services rendered to patients.

Not-for-Profit Entity

An organization whose primary goal is not to make a profit but to pursue a mission of public or social benefit.

Recipient

An individual or organization that receives something from another entity, often within the context of transactions or awards.