500
Job 19 required $10,000 for DM, $4,000 for DL, 300 DL hours, 150 machine hours, 3 setups, and 5 design changes. The cost pools and overhead rates for each pool follow:
Cost Pool Overhead Rate
DL support $10/DL hour
Machining support $15/machine hour
Machine setups $350/setup
Design changes $700/design change
Determine the cost of Job 19.
DM-$10,000
DL-$4,000
DL support- $10* 300= $3000
Machining support- $15*150= $2250
Machine setups- $350*3= $1050
Design changes- $700*5- $3500
Total= $23,800