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A corporation manufactures a specialty line of dresses using a job-order costing system. During January, the following costs were incurred in completing job J-1:Direct materials $27,400Direct labor 9,600Administrative costs 2,800Selling costs 11,200Factory overhead was applied at the rate of $50 per direct labor hour, and job J-1 required 400 direct labor hours. If job J-1 resulted in 4,000 good dresses, the cost of goods sold per unit is

Respuesta :

Answer: 14.25 per unit

Explanation:

Given that,

Direct materials(A) = $27,400

Direct labor(B) = 9,600

Administrative costs(C) = $2,800

Selling costs(D) = $11,200

Factory overhead(E) = $50 per direct labor hour

Total labor hours(F) = 400

Good dresses(G) = 4,000

Total factory overhead = E × F

                                      = 400 × $50

                                      =$ 20,000

Total cost of goods sold = Direct materials + Direct labor + Total factory overhead

                                         = $27,400 + 9,600 + $ 20,000

                                         = $57,000

Cost of goods sold per unit = [tex]\frac{Total\ Cost\ of\ goods\ sold\ }{Number\ of\ units\ created}[/tex]

                                               = [tex]\frac{57,000}{4,000}[/tex]

                                               = 14.25 per unit

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