Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments—Molding and Fabrication. It started, completed, and sold only two jobs during March—Job P and Job Q. 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):

	Molding	Fabrication	Total
Estimated total machine-hours used	3,300	1,980	5,280
Estimated total fixed manufacturing overhead	$ 13,200	$ 19,800	$ 33,000
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20

	Job P	Job Q
Direct materials	$ 17,160	$ 10,560
Direct labor cost	$ 27,720	$ 9,900
Actual machine-hours used:
Molding	2,210	1,060
Fabrication	790	1,220
Total	3,000	2,280

Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.

Required:

For questions 1 to 9, assume that Sweeten Company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments and Job P included 20 units and Job Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

rev: 06_03_2020_QC_CS-214320

1. What were the company’s predetermined overhead rates in the Molding Department and the Fabrication Department? (Round your answers to 2 decimal places.)

	Predetermined Overhead Rate
Molding Department		per MH
Fabrication Department		per MH

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

Job P Job Q Manufacturing overhead applied?

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

	Job P	Job Q
Manufacturing overhead applied

4. What was the total manufacturing cost assigned to Job P? (Do not round intermediate calculations.)

Total manufacturing cost

5. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)

	Unit product cost

6. What was the total manufacturing cost assigned to Job Q? (Do not round intermediate calculations.)

	Total manufacturing cost