Final answer:
To calculate the total manufacturing cost for job 203, one adds together direct materials, direct labor, and predetermined overhead. The question lacks the actual overhead rates, which are necessary to complete the calculation.
Step-by-step explanation:
The student is asking how to compute the total manufacturing cost assigned to job 203 using predetermined overhead rates. To find this total cost, one must add the direct materials, direct labor, and predetermined overhead based on the labor and machine hours incurred. Unfortunately, the question does not provide the actual predetermined overhead rates needed to calculate the total manufacturing cost.
If the predetermined overhead rate is determined per labor-hour or machine-hour, these rates should be applied to the number of hours reported for the job to calculate the total overhead. The total manufacturing cost would then be the sum of the direct materials cost, direct labor cost, and applied overhead cost. For instance:
- Direct materials cost: $730 (cutting) + $360 (finishing) = $1,090
- Direct labor cost: $114 (cutting) + $304 (finishing) = $418
- Applied overhead (hypothetically, if the rate is $24/hour): $24/hour × (6 labor-hours + 90 machine-hours) for cutting + $24/hour × (16 labor-hours + 6 machine-hours) for finishing = Total applied overhead cost
Once the total overhead is computed, it would then be added to the direct materials and labor costs to find the total manufacturing cost for job 203.