Answer: C. $22,607
Explanation:
Total manufacturing cost = Direct material +Direct labor + Manufacturing overhead
Calculating Manufacturing overhead.
First get the pre-determined overhead rate:
= (Estimated fixed manufacturing overhead cost + estimated variable overhead cost for molding + estimated variable overhead cost for finishing) / Total machine hours
= (28,700 + (18,000 * $1) + (2,300 * $2)) / 20,300
= $2.527
= $2.53
Manufacturing overhead:
= predetermined overhead rate * (molding machine hours for job m + finishing machine hours for job m)
= 2.53 * (1,300 + 600)
= $4,807
Total manufacturing cost = 8,800 + 9,000 + 4,807
= $22,607
