1. What is the company's predetermined overhead rate? (Predetermined overhead rate=___ per direct labor hour) (rounded to two decimals)

2. How much manufacturing overhead was applied to Job P and Job Q?

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March) Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred S 11,000 S 1.20 2,200 $ 12,700 Job Q $ 13,200 8,200 S 16,900 7,800 600 Job P Direct materials Direct labor cost Actual direct labor-hours worked 1300