Dehner Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on the following data: Total direct labor-hours 85,000
Total fixed manufacturing overhead cost $306,000
Variable manufacturing overhead per direct labor-hour $ .00
Recently, Job P951 was completed with the following characteristics:
Number of units in the job
Total direct labor-hours
Direct materials
Direct labor cost 100 $ 700 $8,500
The total job cost for Job P951 is closest to: (Round your intermediate calculations to 2 decimal places.)
a. $9,200
b. $1,660
c. $9,460
d. $10,160

d. $10,160

Explanation:

Note:  Full question is attached below

Predetermined fixed over head rate based on direct labor hours = Total fixed manufacturing overhead expense / Total direct labor hours = $306000 / 85000 = $3.60 Per hour.

Particulars                                               Calculation    Cost

Direct materials                                          Given          $700

Direct labor cost                                        Given           $8500

Fixed manufacturing overhead cost       100*3.60       $360

Variable manufacturing overhead cost   100 * 6.00    $600

Total job cost                                                                  $10,160

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