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Calico Corporation produced 1 comma 900 units in Job 903. The following data is provided for Job 903 for the​ year: Direct materials used $ 3 comma 100 Direct labor costs $ 819 Actual manufacturing overhead rate per direct labor hour ​$17.15 Predetermined manufacturing overhead rate per direct labor hour $ 18.00 Direct labor hours used in Job 903 39 Direct labor rate per hour $ 21 What is the unit cost for Job​ 903? ​ (Round to two decimal​ places.)

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Answer:

Unitary cost= $2.23

Explanation:

Giving the following information:

Units= 1,900

Direct materials used $3,100

Direct labor costs $819

Predetermined manufacturing overhead rate per direct labor hour $8.00

Direct labor hours used in Job 903= 39

We will consider the predetermined overhead rate.

First, we need to calculate the total cost:

Total cost= 3,100 + 819 + 8*39= $4,231

Now, the unitary cost:

Unitary cost= 4,231/1,900= $2.23

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