成會 製造成本問題 - 會計

Davison Company is to submit a bid on the production of 11,250 ceramic plates.
It is estimates the the cost of materials will be $13,000 and the cost of
direct labor will be $15,000.Factory overhead is applied at $2.70 per direct
labor hour in the Molding Department and at 35% of the direct labor cost in
the Decorating Department. It is estimated that 1,000 direct labor hours, at a
cost of $9,000,will be required in Molding.


Require:
Determine the cost to produce.

Ans:$32,800

Materials $13,000
Direct labor 15,000
Factory overhead:
Molding(1,000 direct labor hour*$2.70) 2,700
Decorating($6000*35%) 2,100
^^^^請問這個$6000是怎麼來的呢?
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Estimated cost to production $32,800



謝謝:))

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