Managerial Accounting: E3-2B Roland Enterprises recorded the following activity in work-in

Managerial Accounting
E3-2B
Roland Enterprises recorded the following activity in work-in-process inventory for October:
Direct labor 45,000
Direct materials 30,000
Factory supervisor’s salary, October 9,000
Indirect materials 21,000
Factory utilities 1,500

1,000 units were started and completed during the month.

Required:
a. Compute the amount of manufacturing overhead incurred for the month.
b. Assume all costs are actual. Using actual costing, calculate the cost of one unit.
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