The Talbott Company Has Received an Order (#324) for 100

question 14

Essay

The Talbott Company has received an order (#324) for 100 widgets. On January 20 the shop supervisor requisitioned 100 units of part 503 at a cost of $5 per unit and 500 units of part 456 at a cost of $3 per unit to begin work on the 100 widgets. On the same day 20 hours of direct labor at $20 per hour are used to work on the widgets. On January 21, 200 units of part 543 at $6 per unit are requisitioned and 10 hours of direct labor at $15 per hour are performed on the 100 units of widgets to complete the job. Overhead is allocated to the job based on $5 per direct labor hour.
Required:
Prepare a job order cost sheet for the 100 widgets.

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Definitions:

Pragmatics

The patterns of intonation and social roles associated with a language.

Heuristics

Mental shortcuts or "rules of thumb" that simplify decision making, but can sometimes lead to biased or inaccurate judgments.

Native Language

The language that a person has been exposed to from birth or within the critical period, often considered one's first language or mother tongue.