Compute the cost per unit, Cost Accounting

Assume that during April, the job cost sheet for Job 206 showed the following: 

                                                       Dept. A                   Dept. B

Materials requisitioned*              $ 4000                 $ 3000

Direct labor hours                                 300                        90

Machine hours                                       80                           170

Overhead Applied                                 ?                             ?

* withdrawn from the inventory. 


§ Compute the total overhead charged to Job 206.

§ Compute  the cost per unit for the Job 206-assuming the job order was to produce 20 units

Job Cost Sheet for Job Order No. 206





Amount in $

Direct Materials



Department A



Department B



Direct labor



Department A (15* 300)



Department B (12.08*90)






Prime Cost






Department A (49* 300)



Department B (20*170)






Total cost










Total overhead charged to Job 206 is $ 18,100.


Units Produced in Job 206 = 20


Total cost incurred in Job 206 =  $ 30,687.20


Cost per unit for the Job 206 = 30,687.20/20 = $1,534.36




Posted Date: 7/23/2012 2:32:31 AM | Location : United States

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