... Overhead Total Cost 167 169 170 171 172 $ 17,703 54 ,936 1,218 154 ,2 15 28,8 45 $ 6,920 7,240 2,000 28 ,50 0 2,200 $ 7,960 8,328 2,300 43,700 2 ,53 2 $ 32 ,58 3 70 ,50 4 5, 518 226,4 15 33 ,57 7 To explain ... issued totaled $468,400 and was associated with jobs as follows: Job No Direct Material Cost 247 251 253 254 255 256 257 $ 14,400 6,200 16,800 103,200 119,800 72,800 1 35, 200 Overhead is applied ... Quantity and Unit Cost 7 ,50 0 13,000 11,200 21,000 19,400 units units units units units @ @ @ @ @ Total Cost $ 64 $ 23 $102 $ 55 $ 35 $ 480,000 299,000 1,142,400 1, 155 ,000 679,000 $3, 755 ,400 Young Stuff...