Splitsville Company_Overhead_costing per unit

 

Splitsville Company has two departments.   Factory overhead costs are applied based on direct labor cost in Department A and machine hours in Department B.  The following information is available:

 

Budgeted Items                                                 Dept. A                         Dept. B

Direct labor cost                                                280,000                       $145,000

Machine hours                                                     31,000                           50,000

Factory overhead cost                                     $185,000                       $160,000

 

Actual data for Job #10 are as follows:

Actual Items                                                      Dept. A                         Dept. B

Direct materials requisitioned                             $10,000                         $16,000

Direct labor cost                                                $11,000                         $14,000

Machine hours                                                      5,000                            3,000

 

Required:

A) Compute the budgeted factory overhead rate for Department A.

B) Compute the budgeted factory overhead rate for Department B.

C) What is the total overhead cost for Job #10?

 

D) If Job #10 consists of 80 units of product, what is the unit cost of this job?