Answer:
$40,400
Explanation:
The total manufacturing cost is shown below:
= Direct material used + Direct labor hours worked × Direct labor rate per hour + Machine hours used × Applied factory overhead rate per machine hour
= $18,800 + 600 hours × $16 + 400 hours × $30
= $18,800 + $9,600 + $12,000
= $40,400
The Direct labor hours worked × Direct labor rate per hour is also known as direct labor cost and the Machine hours used × Applied factory overhead rate per machine hour is also known as factory overhead cost
