A company operates a job costing system. Job number 1012 requires $45 of direct materials and $30 of direct labour. Direct labour is paid at the rate of $7.50 per hour. Production overheads are absorbed at a rate of $12.50 per direct labour hour and non-production overheads are absorbed at a rate of 60% of prime cost.What is the total cost of job number 1012?
A、$170
B、$195
C、$200
D、$240
A、$170
B、$195
C、$200
D、$240
【参考答案及解析】
Total cost - job number 1012 $ Direct materials 45 Direct labour 30 Prime cost 75 Production overheads (30/7.5 x $12.50) 50 Total production cost 125 Non-production overheads (0.6 x $75) 45 Total cost - job number 1012 170
Total cost - job number 1012 $ Direct materials 45 Direct labour 30 Prime cost 75 Production overheads (30/7.5 x $12.50) 50 Total production cost 125 Non-production overheads (0.6 x $75) 45 Total cost - job number 1012 170