Answer:
Results are below.
Explanation:
Giving the following information:
Estimated overhead rate= 114% of direct labor cost.
Job 313:
Direct materials= $26,530
Direct labor= 10,500
Number of units= 1,400
<u>First, we need to allocate overhead to Job 313:</u>
Allocated MOH= Estimated manufacturing overhead rate* Actual amount of allocation base
Allocated MOH= 10,500*1.14= $11,970
<u>Now, the total cost:</u>
Total cost= 26,530 + 10,500 + 11,970
Total cost= $49,000
<u>Finally, the unitary cost:</u>
Unitary cost= 49,000 / 1,400
Unitary cost= $35