Happy maids cleans commercial buildings. in march, happy maids started and completed two jobs, job 1000 and job 1001. the job cost sheet for job 1000 showed $1,200 of direct materials and 30 direct labor hours. the job cost sheet for job 1001 showed $2,000 of direct materials and 50 direct labor hours. overhead is applied at $7 per direct labor hour. the employees who worked on these two jobs were paid $15 per hour. what is the total cost for each of these two jobs for march?
a :
job 1000, $1,610; job 1001, $3,100
b :
job 1000, $3,100; job 1001, $1,860
c :
job 1000, $1,860; job 1001, $3,100
d :
job 1248, $1,860; job 1249, $2,750

C :Job 1000, $1,860; Job 1001, $3,100

Explanation:

The computation of the total cost is shown below:

For Job 1000:

= Direct materials + Direct labor hours × wage rate per hour × Direct labor hours × overhead rate per hour

= $1,200 + 30 × $15 + 30 × $7

= $1,200 + $450 + $210

= $1,860

For Job 1001:

= Direct materials + Direct labor hours × wage rate per hour × Direct labor hours × overhead rate per hour

= $2,000 + 50 × $15 + 50 × $7

= $2,000 + $750 + $350

= $3,100

two years ago, when picking flowers in the mountains back of yosemite valley, i found a book. it was blotted and storm-beaten; all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however; many of the inner pages were well preserved. and although all were more or less stained and torn, whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today; its granite pages have been torn and blurred by the same storms that wasted the castaway book.

two years ago, when picking flowers in the mountains back of yosemite valley; i found a book. it was blotted and storm-beaten, all of its outer pages were mealy and crumbly. the paper seemed to dissolve like the snow beneath which it had been buried, however, many of the inner pages were well preserved. and although all were more or less stained and torn; whole chapters were easily readable. this is the condition of the great open book of yosemite glaciers today, its granite pages have been torn and blurred by the same storms that wasted the castaway book.