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The cost of jobs completed in a month is the total of direct materials, direct manufacturing labor, and manufacturing overhead applied. Direct materials was 180,000, direct manufacturing labor was 214,000 and manufacturing overhead applied was 226,000, for a total of 620,000. What is the cost of jobs completed in a particular month?

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Final answer:

The cost of jobs completed in a particular month is the sum of direct materials, direct manufacturing labor, and manufacturing overhead applied, which totals to $620,000 for the given month.

Step-by-step explanation:

The cost of jobs completed in a month is calculated by adding the total costs of direct materials, direct manufacturing labor, and manufacturing overhead applied. In this case, the direct materials cost is $180,000, the direct manufacturing labor is $214,000, and the manufacturing overhead applied is $226,000. The total cost of jobs completed for the month would therefore be calculated as follows:

  • Direct Materials: $180,000
  • Direct Manufacturing Labor: $214,000
  • Manufacturing Overhead Applied: $226,000

Adding these figures together ($180,000 + $214,000 + $226,000), we get the total cost of jobs completed as $620,000 for that particular month.

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