London Ceramics Makes Custom Ceramic Tiles

London Ceramics makes custom ceramic tiles. During March, the company started and finished Job #266. Job #266 consists of 2600 tiles; each tile sells for $14.00. The company's records show the following direct materials were requisitioned for Job #266. Basic terra cotta tiles: 2600 units at 4.00 per unit
Specialty paint: 7 quarts at $13.00 per quart
High gloss glaze: 14 quarts at $17.00 per quart
Labor time records show the following employees worked on Job #266:
Alice Cooper: 24 hours at $27 per hour
Matthew Kline: 25 hours at $16 per hour
Sierra Ceramics allocates manufacturing overhead at a rate of $30 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) $11,630
B) $1470
C) $36,400
D) $13,247

Correct Answer:

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