During April, Harrison Manufacturing incurred the following costs on Job 210 for the manufacture of 250 engines: Original Cost Accumulation Amount Direct materials $3,200 Direct labor $1,100 Factory overhead $1,600 Total Cost $5,900 Direct costs of reworking 15 units: Rework Cost Components Amount Direct materials $120 Direct labor $220 Factory overhead $310 Total Rework Cost $650 The rework costs were attributable to the exacting specifications of Job 210, and the full rework costs were charged to this specific job. What is the cost per finished unit of Job 210?

Managerial Accounting
15th Edition
ISBN:9781337912020
Author:Carl Warren, Ph.d. Cma William B. Tayler
Publisher:Carl Warren, Ph.d. Cma William B. Tayler
Chapter3: Process Cost Systems
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Problem 7BE: In October, the cost of materials transferred into the Rolling Department from the Casting...
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During April, Harrison Manufacturing incurred the following costs on Job 210 for the manufacture of 250 engines:

During April, Harrison Manufacturing incurred the following costs on Job 210 for the manufacture of 250 engines:
Original Cost Accumulation Amount
Direct materials
$3,200
Direct labor
$1,100
Factory overhead
$1,600
Total Cost
$5,900
Direct costs of reworking 15 units:
Rework Cost Components Amount
Direct materials
$120
Direct labor
$220
Factory overhead
$310
Total Rework Cost
$650
The rework costs were attributable to the exacting specifications of Job 210, and the full rework costs were charged
to this specific job. What is the cost per finished unit of Job 210?
Transcribed Image Text:During April, Harrison Manufacturing incurred the following costs on Job 210 for the manufacture of 250 engines: Original Cost Accumulation Amount Direct materials $3,200 Direct labor $1,100 Factory overhead $1,600 Total Cost $5,900 Direct costs of reworking 15 units: Rework Cost Components Amount Direct materials $120 Direct labor $220 Factory overhead $310 Total Rework Cost $650 The rework costs were attributable to the exacting specifications of Job 210, and the full rework costs were charged to this specific job. What is the cost per finished unit of Job 210?
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