Copy Center pays an average wage of \( \$ 12 \) per hour to employees for printing and copying jobs, and allocates \( \$ 18 \) of overhead for each employee hour worked. Materials are assigned to each job according to actual cost. If Job \( M-47 \) used \( \$ 350 \) of materials and took 20 hours of labor to complete, what is the total cost that should be assigned to the job?

To calculate the total cost assigned to Job \( M-47 \), we need to consider the costs associated with labor, overhead, and materials. 1. **Labor Cost**: The labor cost is calculated by multiplying the average wage by the number of hours worked. - Labor Cost = \( 20 \text{ hours} \times \$ 12/\text{hour} = \$ 240 \) 2. **Overhead Cost**: The overhead cost is calculated by multiplying the overhead allocated per employee hour by the number of hours worked. - Overhead Cost = \( 20 \text{ hours} \times \$ 18/\text{hour} = \$ 360 \) 3. **Materials Cost**: The cost of materials used for the job is given as \( \$ 350 \). Now, we sum these costs to find the total cost of Job \( M-47 \): \[ \text{Total Cost} = \text{Labor Cost} + \text{Overhead Cost} + \text{Materials Cost} \] \[ \text{Total Cost} = \$ 240 + \$ 360 + \$ 350 = \$ 950 \] Thus, the total cost that should be assigned to Job \( M-47 \) is \( \$ 950 \).