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	$	10,750		$	15,450		$	26,200
Estimated variable manufacturing overhead per machine-hour	$	1.70		$	2.50

	Job P			Job Q
Direct materials	$	16,000		$	9,500
Direct labor cost	$	23,400		$	8,700
Actual machine-hours used:
Molding		2,000			1,100
Fabrication		900			1,200
Total		2,900			2,300

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.)

11. How much manufacturing overhead was applied from theFabrication Department to Job P and how much was applied to Job Q?(Do not round intermediate calculations.)

12. If Job P included 20 units, what was its unit product cost?(Do not round intermediate calculations.)

13. If Job Q included 30 units, what was its unit product cost?(Do not round intermediate calculations. Round your finalanswer to nearest whole dollar.)

14. Assume that Sweeten Company used cost-plus pricing (and amarkup percentage of 80% of total manufacturing cost) to establishselling prices for all of its jobs. What selling price would thecompany have established for Jobs P and Q? What are the sellingprices for both jobs when stated on a per unit basis assuming 20units were produced for Job P and 30 units were produced for Job Q?(Do not round intermediate calculations. Round your finalanswer to nearest whole dollar.)

15. What was Sweeten Company’s cost of goods sold for March?(Do not round intermediate calculations.)