Overhead is applied on the basis of 200% of direct labor cost. The job is charged with $100,000 of materials and 50,000 of manufacturing overhead. What is the total manufacturing cost for the job? 

To calculate the total manufacturing cost for the job, we need to first determine the direct labor cost, and then sum up the materials, labor, and manufacturing overhead.

We know:
- Overhead is 200% of the direct labor cost.
- The job is charged with $50,000 of manufacturing overhead.
  
Let's define the direct labor cost as $ x $. Given that overhead is 200% of direct labor, we can write the equation:

\[
\text{Overhead} = 2 \times \text{Direct Labor Cost} = 50,000
\]

Solving for $ x $:

\[
2x = 50,000 \implies x = \frac{50,000}{2} = 25,000
\]

So, the direct labor cost is $25,000.

Now, the total manufacturing cost is the sum of:
1. Materials: $100,000
2. Direct labor: $25,000
3. Manufacturing overhead: $50,000

\[
\text{Total Manufacturing Cost} = 100,000 + 25,000 + 50,000 = 175,000
\]

Thus, the total manufacturing cost for the job is **$175,000**.

Would you like more details or have any questions?

Here are 5 related questions you might consider:
1. What is the importance of overhead in cost accounting?
2. How does applying overhead at a percentage of direct labor affect product pricing?
3. What are alternative methods to allocate manufacturing overhead?
4. How does material cost impact the overall manufacturing cost structure?
5. How can cost accounting methods influence decision-making in manufacturing?

**Tip:** Understanding the basis for applying overhead (e.g., direct labor, machine hours) can significantly impact how you allocate costs and evaluate efficiency.

Overhead is applied on the basis of 200% of direct labor cost. The job is charged with $100,000 of materials and 50,000 of manufacturing overhead. What is the total manufacturing cost for the job?

Learn how to calculate the total manufacturing cost when overhead is applied at 200% of direct labor. This solution covers key cost accounting concepts, including how to break down material costs, direct labor, and overhead for accurate costing. Ideal for college-level business or accounting students.

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