A company's predetermined overhead rate is $19.00 per direct labor hour and its direct labor wage rate is $16.00 per hour. Job A100 direct maerials cost is $280 and Direct Labor $240.

1. What is the total manufacturing cost assigned to Job A100?
2. If Job A100 consists of 70 units, what is the average cost assigned to each unit included in the job?

To find the total manufacturing cost assigned to Job A100, we need to calculate the total direct labor cost and the total overhead cost.

1. Total Direct Labor Cost:
The direct labor cost is given as $240 for Job A100. Since the direct labor wage rate is $16.00 per hour, we can calculate the direct labor hours as follows:
Direct Labor Hours = Direct Labor Cost / Direct Labor Wage Rate
Direct Labor Hours = $240 / $16.00
Direct Labor Hours = 15 hours

2. Total Overhead Cost:
The predetermined overhead rate is $19.00 per direct labor hour, and the number of direct labor hours for Job A100 is 15 hours. Therefore, the total overhead cost can be calculated as follows:
Total Overhead Cost = Predetermined Overhead Rate * Direct Labor Hours
Total Overhead Cost = $19.00 * 15 hours
Total Overhead Cost = $285.00

Now, we can calculate the total manufacturing cost assigned to Job A100 by adding the direct materials cost, direct labor cost, and the overhead cost:
Total Manufacturing Cost = Direct Materials Cost + Direct Labor Cost + Overhead Cost
Total Manufacturing Cost = $280 + $240 + $285
Total Manufacturing Cost = $805.00

So, the total manufacturing cost assigned to Job A100 is $805.00.

To find the average cost assigned to each unit included in the job (assuming 70 units), divide the total manufacturing cost by the number of units:
Average Cost per Unit = Total Manufacturing Cost / Number of Units
Average Cost per Unit = $805.00 / 70 units
Average Cost per Unit ≈ $11.50

Therefore, the average cost assigned to each unit included in Job A100 is approximately $11.50.