Cost Flows Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour. Direct labor wages average $10 per hour in each department. Required: Fill in the missing data for each job.

Question

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Answer 1

Textbook Question

Chapter 4, Problem 47E

Cost Flows

Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour.

Direct labor wages average $10 per hour in each department.

Chapter 4, Problem 47E, Cost Flows Consider the following independent jobs. Overhead is applied in Department 1 at the rate

Required:

Fill in the missing data for each job.

Expert Solution & Answer

To determine

Complete the table by finding the missing amounts.

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$

4. Job 225:

Calculation of number of units:

$Number of units=Total sales revenueUnit price=$1,150$5=$230 units$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$575230 units=$2.50$

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$0$8=0 mhrs$

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Students have asked these similar questions

Horngren's Financial & Managerial Accounting: The Managerial Chapters, 8th Edition. Lily-Mae makes handheld calculators in two models: basic and professional. Lily-Mae estimated $812,500 of manufacturing overhead and 625,000 machine hours for the year. The basic model actually consumed 250,000 machine hours, and the professional model consumed 375,000 machine hours.Compute the predetermined overhead allocation rate using machine hours (MHr) as the allocation base. How much overhead is allocated to the basic model? To the professional model? Basic $325,000

3. A corporation's working capital is calculated using which amounts? Total Assets And Total Liabilities Total Assets And Current Liabilities Current Assets And Current Liabilities

The changes that occurred during a recent year in the accounts Retained Earnings and Treasury Stock will be presented in which financial statement? Balance Sheet Income Statement Statement Of Cash Flows Statement Of Comprehensive Income Statement Of Stockholders' Equity

Answer 2

Textbook Question

Chapter 4, Problem 47E

Cost Flows

Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour.

Direct labor wages average $10 per hour in each department.

Chapter 4, Problem 47E, Cost Flows Consider the following independent jobs. Overhead is applied in Department 1 at the rate

Required:

Fill in the missing data for each job.

Expert Solution & Answer

To determine

Complete the table by finding the missing amounts.

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$

4. Job 225:

Calculation of number of units:

$Number of units=Total sales revenueUnit price=$1,150$5=$230 units$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$575230 units=$2.50$

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$0$8=0 mhrs$

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Answer 3

Textbook Question

Chapter 4, Problem 47E

Cost Flows

Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour.

Direct labor wages average $10 per hour in each department.

Chapter 4, Problem 47E, Cost Flows Consider the following independent jobs. Overhead is applied in Department 1 at the rate

Required:

Fill in the missing data for each job.

Expert Solution & Answer

To determine

Complete the table by finding the missing amounts.

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$

4. Job 225:

Calculation of number of units:

$Number of units=Total sales revenueUnit price=$1,150$5=$230 units$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$575230 units=$2.50$

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$0$8=0 mhrs$

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Answer 4

Textbook Question

Chapter 4, Problem 47E

Cost Flows

Consider the following independent jobs. Overhead is applied in Department 1 at the rate of $6 per direct labor hour. Overhead is applied in Department 2 at the rate of $8 per machine hour.

Direct labor wages average $10 per hour in each department.

Chapter 4, Problem 47E, Cost Flows Consider the following independent jobs. Overhead is applied in Department 1 at the rate

Required:

Fill in the missing data for each job.

Expert Solution & Answer

To determine

Complete the table by finding the missing amounts.

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$

4. Job 225:

Calculation of number of units:

$Number of units=Total sales revenueUnit price=$1,150$5=$230 units$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$575230 units=$2.50$

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$0$8=0 mhrs$

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Answer 5

Textbook Question

Answer 6

Textbook Question

Answer 7

Expert Solution & Answer

To determine

Complete the table by finding the missing amounts.

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$

4. Job 225:

Calculation of number of units:

$Number of units=Total sales revenueUnit price=$1,150$5=$230 units$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$575230 units=$2.50$

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$0$8=0 mhrs$

Answer 8

Expert Solution & Answer

To determine

Complete the table by finding the missing amounts.

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$

4. Job 225:

Calculation of number of units:

$Number of units=Total sales revenueUnit price=$1,150$5=$230 units$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$575230 units=$2.50$

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$0$8=0 mhrs$

Answer 9

Expert Solution & Answer

Answer 10

Expert Solution & Answer

Answer 11

To determine

Complete the table by finding the missing amounts.

Answer 12

Explanation of Solution

Cost Flow:

A method which describes the way of accounting costs from the time of their occurrence to the time of their recognition as an expense on the income statement is known as cost flow.

	Job 213	Job 214	Job 217	Job 225
Total sales revenue	$1,200	$4,375	$5,600	$1,150
Price per unit	$12	$8.78	$14	$5
Materials used in production	$365	$1,453	$488	$207
Department 1, direct labor cost	$150	$700	$2,000	$230
Department 1, machine hours	15	35	50	12
Department 2, direct labor cost	$50	$100	$100	$0
Department 2, machine hours	25	50	20	0
Department 1, overhead applied	$90	$420	$1,200	$138
Department 2, overhead applied	$200	$400	$160	$0
Total manufacturing cost	$855	$3,073	$3,948	$575
Number of units	100	350	400	230
Unit cost	$8.55	$12.50	$9.87	$2.50

Table (1)

Working Note:

1. Job 213:

Calculation of number of units

$Number of units=Total manufaturing costUnit cost=$855$8.55=100 units$

Calculation of total sales revenue:

$Total sales revenue=Number of units×Unit price=100 units×$12=$1200$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, overhead appliedDepartment 1, overhead rate=$90$6=15 DLH$

Calculation of department 1, direct labor cost:

$Department 1, direct labor cost=Direct labor hours×Wage rate=15 DLH×$10=$150$

Calculation of department 2, overhead applied:

$Department 2, overhead applied=Actual activity×Overhead rate=25 mhrs×$8=$200$

2. Job 214:

Calculation of price per unit:

$Unit price=Total sales revenueNumber of units=$4,375350 units=12.50$

Calculation of department 1, direct labor hours:

$Department 1, direct labor hours=Department 1, direct labor costDepartment 1, direct labor rate=$700$10=70 DLH$

Calculation of department 1, overhead applied:

$Department 1, overhead applied=Actual activity×Overhead rate=70 DLH×$6=$420$

Calculation of material used:

$Material used=(Total manufaturing cost−Direct labor cost−Department 1, labor cost−Department 2, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,073−$700−$100−$420−$400=$1,453$

Calculation of unit cost:

$Unit cost=Total manufaturing costNumber of units=$3,073350 units=$8.78$

3. Job 217:

Calculation of department 2, machine hours:

$Department 2, machine hours=Department 2, overhead appliedOverhead rate=$160$8=20 mhrs$

Calculation of manufacturing cost:

$Total manufaturing cost=Number of units×Unit cost=400 units×$9.87=$3,948$

Calculation of department 2, labor cost:

$Department 2, labor cost=(Total manufaturing cost−Material used−Direct labor cost−Department 1, labor cost−Department 1, overhead applied−Department 2, overhead applied)=$3,948−$488−$2,000−$12,00−$160=$100$