Answers
Predetermined overhead = estimated total manufacturing overhead/established total Amount of the allocation base = (378000+(2.20*60000))/60000= 510000/60000=8.50 per direct labor hour
Total cost of JobM843= direct material+ direct labor+manufacturing overhead applied = 630+2400+(8.50*120)=4050
Unit product cost = total cost÷ number of units=4050÷60= $67.50
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