administration charges of showroom

wages paid to assembly line workers

depreciation on factory plant and equipment

cost of direct materials used

salaries paid to accountants

factory electricity costs

office telephone costs

cost of printing brochures

the inflation rate that causes costs to rise

the primary factor that causes a cost to be incurred

the average inventory costs incurred at any point of time

the total material, labor, and overhead costs of a completed job

assign direct material costs to jobs

allocate estimated manufacturing overhead costs to jobs

trace manufacturing and non manufacturing costs to jobs

allocate actual manufacturing overhead costs incurred during a period

the actual overhead costs by actual amount of the cost driver or allocation base

the estimated amount of cost driver by actual total overhead costs

the estimated overhead costs by total estimated quantity of the overhead allocation base

the total estimated overhead costs by total number of days in a year

at the end of the production year

after the preparation of financial statements for the year

after completion of each job

before the accounting period begins

$66.25 per machine hour

$93.75 per machine hour

$29.44 per labor hour

$1.42 per labor hour

$1.57 per machine hour

$17.67 per direct labor hour

$45.43 per direct labor hour

$28.91 per machine hour

A. $34.87

$1.88

$32.69

$61.67