Predetermined Overhead Allocation Rate Based On A Percentage Of Direct Labor Cost.

Arabica Manufacturing uses a predetermined overhead allocation rate based on a percentage of

direct labor cost. At the beginning of 2015, Arabica estimated total manufacturing overhead costs

at $1,050,000 and total direct labor costs at $840,000. In June, 2015, Arabica completed Job 511. The

Ann, the baby sitter 1,250

Assuming they do not claim any other credits against their tax, what is the amount of the child and dependent care credit they should report on their tax return for 2011?
A) $0
B) $1,750
C) $3,000
D) $1,250

details of Job 511 are shown below.

Direct materials cost $27,500

Direct labor cost $13,000

Direct labor hours 400 hours

Units of product produced 200

How much was the total job cost of Job 511?

A) $50,900 B) $40,500 C) $56,750 D) $74,875