Elmer Company’s Job #040335 for the manufacture of 6,600 coats was completed during March at the following unit costs: Direct materials P1,500 Direct labor 1,000 Manufacturing overhead (includes allowances of P50 for spoiled work) 500 3,000 Final inspection of job #040335 disclosed 600 spoiled coats, which were sold to a jobber for P600,000. 29. What would be the unit cost of the good coats produced on job #040335 assuming that spoilage loss is charged to all production? Attributable to exacting specifications of job #040335? a. 2,950 b. 3,000 c. 3,145 d. 3,200

Principles of Cost Accounting
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Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter2: Accounting For Materials
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Problem 17E: Davis Co. uses backflush costing to account for its manufacturing costs. The trigger points are the...
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Elmer Company’s Job #040335 for the manufacture of 6,600 coats was completed during March
at the following unit costs:
Direct materials P1,500
Direct labor 1,000
Manufacturing overhead (includes allowances of P50 for spoiled work) 500
3,000
Final inspection of job #040335 disclosed 600 spoiled coats, which were sold to a jobber for
P600,000.
29. What would be the unit cost of the good coats produced on job #040335 assuming that
spoilage loss is charged to all production? Attributable to exacting specifications of job
#040335?
a. 2,950 b. 3,000 c. 3,145 d. 3,200

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