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Vermillion Company is a job-order costing firm that uses activity-based costing to apply overhead to jobs. Vermillion worked on Job 15 in May. Consider the following information regarding Job 15:

Balance, (5/1) $32,000
Direct materials$26,000
Direct labor$30,000
Engineering hours25
Number of parts120
Direct labor hours1,800
Engineering design rate$40
Purchasing rate$10
Other overhead$8
a.$140,600
b.$160,400
c.$106,400
d.$104,600

1 Answer

1 vote

Final answer:

To calculate the total cost for Job 15 at Vermillion Company, we must sum the initial balance, direct materials, direct labor, and apply overhead based on engineering and purchasing rates. Upon performing the calculations, the total cost adds up to $90,208, which doesn't match any of the provided options. Further clarification or additional information may be needed to provide an accurate answer.

Step-by-step explanation:

Calculating the Total Cost for Job 15

When calculating the total cost for Job 15 at Vermillion Company, we must include the initial balance, the cost of direct materials and labor, and the overhead applied based on the engineering and purchasing rates. First, we will add the initial balance ($32,000), direct materials ($26,000), and direct labor ($30,000). Next, we apply overhead using the engineering design rate (25 hours × $40 per hour) and the purchasing rate (120 parts × $10 per part). Additionally, we include the other overhead cost provided ($8), though without additional information it seems this might be the rate per unit of some other activity base.

Let's calculate it step by step:

  • Initial Balance: $32,000
  • Direct Materials: $26,000
  • Direct Labor: $30,000
  • Engineering Overhead: 25 hours × $40/hour = $1,000
  • Purchasing Overhead: 120 parts × $10/part = $1,200
  • Other Overhead: $8

Adding these amounts together gives us a total cost of $32,000 + $26,000 + $30,000 + $1,000 + $1,200 + $8 = $90,208. However, this total cost seems to not match any of the options provided. It's possible that there is additional information required to determine the correct total cost or perhaps there was a misinterpretation of the 'other overhead' as being too low. Without clear context, we cannot definitively choose the correct answer from the options presented.

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