Direct materials $10,500 This question was created from ex 17-13

Answer: 

Total applied overhead = 36,894

Overhead rate using Job 301 data:

Overhead rate = overhead / direct labor cost = 4752 / 7200 = 0.66 of direct labor cost

So,

Job 301 = 4,752 (given)

Job 302 = 10,296 (given)

Job 303 = 0.66 x 19,100 = 12,606

Job 304 = 0.66 x 14,000 = 9,240

Total applied overhead = 36,894

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