Dehner corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. the company based its predetermined overhead rate for the current year on the following data: total direct labor-hours 70,000 total fixed manufacturing overhead cost $ 273,000 variable manufacturing overhead per direct labor-hour $ 6.00 recently, job p951 was completed with the following characteristics: number of units in the job 50 total direct labor-hours 100 direct materials $ 680 direct labor cost $ 7,000 the unit product cost for job p951 is closest to: (round your intermediate calculations to 2 decimal places.)

Ultravision inc. anticipates sales of $280,000 from january through april. materials will represent 50 percent of sales, and because of level production, material purchases will be equal for each month during the four months of january, february, march, and april. materials are paid for one month after the month purchased. materials purchased in december of last year were $24,000 (half of $48,000 in sales). labor costs for each of the four months are slightly different due to a provision in the labor contract in which bonuses are paid in february and april. the labor figures are: january $14,000 february 17,000 march 14,000 april 19,000 fixed overhead is $10,000 per month. prepare a schedule of cash payments for january through april. (assume the $280,000 of sales occur equally over the four months of january through april, i. e. monthly sales = $280,000 / 4.)