Required information
[The following information applies to the questionsdisplayed below.]
Sweeten Company had no jobs in progress at the beginning ofMarch and no beginning inventories. The company has twomanufacturing departments--Molding and Fabrication. It started,completed, and sold only two jobs during March—Job P and Job Q. Thefollowing additional information is available for the company as awhole and for Jobs P and Q (all data and questions relate to themonth of March):
| Molding | Fabrication | Total |
| Estimated total machine-hours used | | 2,500 | | | 1,500 | | | 4,000 | |
| Estimated total fixed manufacturing overhead | $ | 14,500 | | $ | 17,700 | | $ | 32,200 | |
| Estimated variable manufacturing overhead per machine-hour | $ | 3.20 | | $ | 4.00 | | | | |
|
| Job P | Job Q |
| Direct materials | $ | 31,000 | | $ | 17,000 | |
| Direct labor cost | $ | 35,400 | | $ | 14,700 | |
| Actual machine-hours used: | | | | | | |
| Molding | | 3,500 | | | 2,600 | |
| Fabrication | | 2,400 | | | 2,700 | |
| Total | | 5,900 | | | 5,300 | |
|
Sweeten Company had no underapplied or overapplied manufacturingoverhead costs during the month.
Required:
For questions 1-8, assume that Sweeten Company uses a plantwidepredetermined overhead rate with machine-hours as the allocationbase. For questions 9-15, assume that the company uses departmentalpredetermined overhead rates with machine-hours as the allocationbase in both departments.
10. How much manufacturing overhead was applied from the MoldingDepartment to Job P and how much was applied to Job Q? (Donot round intermediate calculations.)
