Answer:
Total job cost =$2,355
Step-by-step explanation:
The overheads would be charged to the job using an overhead absorption rate determined using the labour hours.
The overhead absorption rate = Estimated overhead/Estimated labour hours
=$221,000/26,000 hours
=$8.5 per hour
Total cost of jobs = Direct labour cost + Indirect coat
= ($70 ×30)+ (8.5× 30)
=$2,355