【答案】D。
解析：
| Direct materials (2×18) | $36 |
| Direct labour (22×7) | $154 |
| Variable production overheads (22×1.5) | $33 |
| Fixed production overheads (OAR=100,000/25,000=$4 per hour, 22×4) | $88 |
| Other overheads | $60 |
| Total cost of Job Y967 | $371 |
知识点：Job costing (Chapter 10 Job, batch and service costing)
【答案】A。
解析：
| Job number X101 | Job number Y201 | Job number Z301 | Total | |
| $ | $ | $ | $ | |
| Labour for period | 17,500 (35%) | 20,500 (41%) | 12,000 (24%) | 50,000 |
| Overheads | 54,600 | 63,960 | 37,440 | 156,000 |
知识点：Job costing (Chapter 10 Job, batch and service costing)
