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30 June, 19:32

When Job 117 was completed, direct materials totaled $4,400; direct labor, $5,600; and factory overhead, $2,400. A total of 1,000 units were produced at a per-unit cost of a.$12,400 b.$1,240 c.$124 d.$12.40

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  1. 30 June, 20:27
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    d.$12.40

    Explanation:

    The computation of the per unit cost is shown below:

    = Total cost : Number of units produced

    where,

    Total cost = Direct material cost + Direct labor cost + Factory overhead cost

    = $4,400 + $5,600 + $2,400

    = $12,400

    And, the units produced = 1,000 units

    So per unit cost equal to

    = $12,400 : 1,000 units

    = $12.40
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