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London Ceramics Makes Custom Ceramic Tiles

Question 324

Multiple Choice

London Ceramics makes custom ceramic tiles.During March,the company started and finished Job #266.Job #266 consists of 2,500 tiles;each tile sells for $12.00.The company's records show the following direct materials were requisitioned for Job #266.
Basic terra cotta tiles: 2,500 units at $4.00 per unit
Specialty paint: 5 quarts at $7.00 per quart
High gloss glaze: 4 quarts at $12.00 per quart
Labor time records show the following employees worked on Job #266:
Alice Cooper: 18 hours at $24 per hour
Matthew Kline: 20 hours at $13 per hour
Sierra Ceramics allocates manufacturing overhead at a rate of $27 per direct labor hour.
What is the total amount of direct materials,direct labor,and manufacturing overhead that should be shown on Job #266's job cost record?


A) $10,775
B) $1,026
C) $30,000
D) $11,801

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