공인회계사 (KICPA)

Practice session

Hanil Machinery uses a normal job order costing system (정상개별원가계산). At the beginning of the year, estimated manufacturing overhead was KRW 1,200,000 and estimated direct labor hours were 2,400 hours. During the year, Job #101 incurred KRW 400,000 in direct materials and 80 direct labor hours at a wage rate of KRW 6,000 per hour. Under this costing system, what is the total manufacturing cost allocated to Job #101?

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