Question

Inglesias Company just completed job number 12. See details below.

Direct labor cost: $840

Direct materials cost: $1,100

Machine hours for milling machinery: 7

Direct labor hours: 22

Predetermined manufacturing overhead allocation rate: $90 per machine hour

Number of units of finished product: 25 units

What was cost per unit of finished product? (Please round to nearest cent.)

A) $77.88

B) $102.80

C) $12.40

D) $156.80

Answer

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