Answer :
Answer: $11,500
Explanation:
Total Manufacturing Cost
= Actual Direct material costs + Actual direct manufacturing labor costs + Applied Manufacturing Overhead
Actual Direct Manufacturing labor cost
= 160 x 20
= $3,200
Applied Manufacturing Overhead rate
= Budgeted Manufacturing Overhead Costs / Budgeted Direct Manufacturing labor hours
= 960,000/ 32,000
= $30 per hour
Assuming manufacturing overhead is based on direct labor hours, the total cost would be;
= 3,500 + 3,200 + (30 * 160)
= $11,500