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Sierra Ceramics makes custom ceramic tiles. During March, the company started and finished Job #231. Job #231 consists of 2,000 tiles; each tile sells for $12.00. The company's records show the following direct materials were requisitioned for Job #231.
Basic terra cotta tiles: 2,000 units at $2.00 per unit
Specialty paint: 5 quarts at $4.00 per quart
High gloss glaze: 3 quarts at $10.00 per quart
Labour time records show the following employees worked on Job #231:
Emily Jergens: 20 hours at $22 per hour
Dan Evrard: 12 hours at $15 per hour
Sierra Ceramics allocates manufacturing overhead at a rate of $25 per direct labour hour.
-At Sierra Ceramics what is the total amount of direct materials, direct labour, and manufacturing overhead that should be shown on Job #231's job cost record?
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