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 | $ | 14,750 | | $ | 17,850 | | $ | 32,600 | |
| Estimated variable manufacturing overhead per machine-hour | $ | 3.30 | | $ | 4.10 | | | | |
|
| Job P | Job Q |
| Direct materials | $ | 32,000 | | $ | 17,500 | |
| Direct labor cost | $ | 36,200 | | $ | 15,100 | |
| Actual machine-hours used: | | | | | | |
| Molding | | 3,600 | | | 2,700 | |
| Fabrication | | 2,500 | | | 2,800 | |
| Total | | 6,100 | | | 5,500 | |
|
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.
2. How much manufacturing overhead was applied to Job P and howmuch was applied to Job Q?
3.What was the total manufacturing cost assigned to Job P?
4.If Job P included 20 units, what was its unit productcost?
5.What was the total manufacturing cost assigned to Job Q?
6.If Job Q included 30 units, what was its unit productcost?
7.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 JobQ?
8.What was Sweeten Company’s cost of goods sold for March
9.What were the company’s predetermined overhead rates in theMolding Department and the Fabrication Department?
10.How much manufacturing overhead was applied from the MoldingDepartment to Job P and how much was applied to Job Q?
11.How much manufacturing overhead was applied from theFabrication Department to Job P and how much was applied to JobQ?
12.If Job P included 20 units, what was its unit productcost?
13.If Job Q included 30 units, what was its unit productcost?
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 JobQ?
15.What was Sweeten Company’s cost of goods sold for March?
