30.A company operates a job costing system. Job number 1207 requires $80 of direct materials and $120 of direct labour. Direct labour is paid at a rate of $12 per hour. Direct expenses for the job are $50. Production overheads are absorbed at a rate of $40 per direct labour hour and non-production overheads are absorbed at a rate of 110% of prime cost.
What is the total cost of job number 1207?
$()
30.答案:$925
Prime cost= $250 (80 + 120 + 50)
Overheads = $675 ((120/ 12)x40) + (1.1 X 250)
Total cost= $925 (250 + 675)
