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smith, inc. uses a job - order costing system with the predetermined overhead rate of $12 per machine - hour. the job cost sheet for job #42a listed $12,000 in direct labor cost, $18,000 in direct materials cost, 1,200 direct labor - hours and 1,100 machine - hours. the total cost of job #42a is $ (enter your answer as a whole number)
Step1: Calculate applied overhead
$\text{Applied Overhead} = \text{Predetermined Rate} \times \text{Machine-Hours} = 12 \times 1100 = 13200$
Step2: Sum all job costs
$\text{Total Job Cost} = \text{Direct Materials} + \text{Direct Labor} + \text{Applied Overhead} = 18000 + 12000 + 13200$
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43200