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 totalmachine-hours used		2,500			1,500			4,000
Estimated total fixedmanufacturing overhead	$	10,250		$	15,150		$	25,400
Estimated variablemanufacturing overhead per machine-hour	$	1.50		$	2.30

	Job P			Job Q
Directmaterials	$	14,000		$	8,500
Direct labor cost	$	21,800		$	7,900
Actual machine-hoursused:
Molding		1,800			900
Fabrication		700			1,000
Total		2,500			1,900

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.

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?