Fickel Company has two manufacturing departments-Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $22.00 per direct labor-hour and $18.00 per direct labor-hour, respectively. The company's direct labor wage rate is $24.00 per hour. The following information pertains to Job N-60: Assembly Testing & Packaging Direct materials $ 390 $ 45 Direct labor $ 228 $ 132 Required: 1. What is the total manufacturing cost assigned to Job N-60? (Do not round intermediate calculations.) 2. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not round intermediate calculations. Round your answer to 2 decimal places.)

Instructions are listed below.

Explanation:

Giving the following information:

The predetermined overhead rates:

Assembly = $22 per direct labor-hour

Testing & Packaging = $18.00 per direct labor-hour

The company's direct labor wage rate is $24.00 per hour.

Job N-60:

Assembly:

Direct materials $390

Direct labor $228

Testing & Packaging:

Direct materials $45

Direct labor $132

1) To calculate the total manufacturing cost, first, we need to allocate overhead. To do that, we need direct labor hours for each department.

Assembly:

Direct labor hours = 228/24 = 9.5

Testing:

Direct labor hour = 132/24 = 5.5

Allocated MOH = Estimated manufacturing overhead rate * Actual amount of allocation base

Allocated MOH = 22*9.5 + 18*5.5 = $308

Total manufacturing cost = direct material + direct labor + allocated overhead

Total manufacturing cost = (390 + 45) + (228 + 132) + (308) = $1,103

2) Unitary cost = 1,103/10 = $110.3