Direct Direct Direct Materials Labour Cost Labour Hours

question 115

Multiple Choice

Direct Direct Direct Materials Labour Cost Labour Hours
Job 400 $200 $800 40
Job 401 250 200 10
Job 402 500 600 32
O'Hare Sisters Manufacturing uses job costing and applies overhead using a normal costing system using direct labour hours as the allocation base. This period's estimated overhead cost is $400,000, estimated direct labour cost is $500,000 and estimated direct labour hours are 25,000. This period's actual overhead cost was $420,000, actual direct labour cost was $390,000, and actual direct labour hours were 20,000.
What is the total manufacturing cost of Job 400?

• A)$1,200
• B)$1,000
• C)$1,320
• D)$1,640

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Definitions:

Control Opportunities

Refers to situations or mechanisms through which an individual can influence the outcomes or environment around them.

Concordance Rate

A measure in genetics research that indicates the likelihood of two individuals with shared genetics (such as twins) both developing the same disease or trait.

Identical Twin Pairs

Twins who originate from the same fertilized egg and share all of their genetic material, making them genetically identical.

Compulsive Behaviors

Actions driven by an irresistible urge, typically counterproductive and detrimental to the individual's wellness.