Cork Co. uses departmental predetermined overhead rates for allocating overhead to jobs. The rates are based on machine hours for the Filling department and on direct labor cost for the Packaging department. The company estimated the following for 2011:
Filling Packaging
Manufacturing overhead cost $5,000,000 $4,000,000
Machine hours 250,000 100,000
Direct labor cost $600,000 $2,000,000

During the month of April, the cost record for Job 64 shows:
Filling Packaging
Direct materials $45,000 $35,000
Direct labor cost $6,000 $5,250
Machine hours 1,200 550

Required:
a) Assuming the Job 64 manufactured 500 units of product, what is the unit cost of Job 64?

My answer:

Filling POHR=estimated OH in machine dept/estimated machine hours in machine dept

F POHR= 5,000,000/250,000= $20/ Machine hour
then I did the same for Packaging

Packaging POHR= estimated OH in packaging dept/estimated Direct labor in packaging department

P POHR= 4,000,000/2,000,000= $2/ DL hour

Then I made a cost table for job 64:

Filling dept Packaging dept
DM: $45,000 $35,000
DL: $6,000 $5,250
OH: 1,200*20= $24,000 5,250*2= $10,500
----------------------------------------------------------------------------------------------
Total cost $75,000 $50,750



Cost per unit= 75,000/500= $150/ unit 50,750/500= $101.5/ unit

or should it be (75,000+50,750)/500?
which equals $251.5?

I'm not sure if what I did is right or wrong, if its wrong please let me know what was my mistake.

Thank you

Don't overthink the problem

Either way you got the same answer. There can only be one unit cost

So the rest are correct? I mean F POHR and P POHR

Why do you doubt yourself it looks okay to me just glancing over it