Job Order Cost Card and Computation of Product Unit Cost
Job Order Cost Card and Computation of Product Unit Cost
In January, the Cabinet Company worked on six job orders for specialty kitchen cabinets. It began Job A-62 for Zeke Cabinets, Inc., on January 10, 2011 and completed it on January 24, 2011. Partial data for Job A-62 are as follows:
| Costs | Machine Hours Used | |
| Direct materials | ||
| Cedar | $7,900 | |
| Pine | 6,320 | |
| Hardware | 2,930 | |
| Assembly supplies | 988 | |
| Direct labor | ||
| Sawing | 2,840 | 120 |
| Shaping | 2,200 | 220 |
| Finishing | 2,250 | 180 |
| Assembly | 2,890 | 50 |
The Cabinet Company produced a total of 34 cabinets for Job A-62. Its current predetermined overhead rate is $21.60 per machine hour. From the information given, prepare a job order cost card and compute the job order’s product unit cost. (Round to whole dollars.)
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