Cube Manufacturing began two jobs during May 200X. The company had no beginning inventory. The following information is available:
Job 211 Job 212
Direct material $13,600 $11,900
Direct labor $13,200 $8,900
Machine hours 360 210
The company estimates manufacturing overhead for May 200X is $186,000, and the company estimates that 6,000 machine hours will be used during the year. Cube applies overhead to production based on machine hours per job.
A. Calculate the cost of Job 211.
B. Calculate the cost of Job 212.