A company operates a job costing system. Job number 506 requires £64 of direct materials and 7 hours of direct
labour. Direct labour is paid £8 per hour. Production overheads are absorbed at the rate of £20 per direct labour hour
and non-production overheads at a rate of 60% of prime cost.
What is the total cost of job number 506?
A £332
B £352
C £416
D £448
A
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