Question

London Ceramics makes custom ceramic tiles. During​ March, the company started and finished Job​ #266. Job​ #266 consists of

3,500

​tiles; each tile sells for

$18.

The​ company's records show the following direct materials were requisitioned for Job​ #266.

Basic terra cotta​ tiles:  

3,500

units at

​$4

per unit

Specialty​ paint:  

13

quarts at

$10

per quart

High gloss​ glaze:

12

quarts at

$20

per quart

Labor time records show the following employees worked on Job​ #266:

Alice​ Cooper:

22

hours at

$30

per hour

Matthew​ Kline:

21

hours at

$18

per hour

Sierra Ceramics allocates manufacturing overhead at a rate of

$35

per direct labor hour.

What is the total amount of direct​ materials, direct​ labor, and manufacturing overhead that should be shown on Job​ #266's job cost​ record?

A.

$1,505

B.

$16,913

C.

$15,298

D.

Answer 1

Answer :-

B- $16,913

.

Explanations :-

Direct Material		Amount
Basic terra cotta tiles	3500 unit at $4 per unit	$14,000
Specially Paint	13 Quarts at $10 per quarts	$130
High Gloss glaze	12 Quarts at $20 per quarts	$240	$14,370
Direct Labour
Alice Cooper	22 hours at $30 per hour	$660
Mathew Kline	21 hours $18 per hour	$378	$1,038
Manufacturing Overhead	total labour hour (22+21) × $35 per hour	$1,505	$1,505
Total Job Cost

Total Job Cost = Total Direct Material amount + Total Direct Labour Amount + Total Manifacturing overhead amount

Total Job Cost = $14,370 + $1,038 + $1,505

Total Job Cost = $16,913