Hart Company sells and delivers office furniture across Western Canada The costs associated with the acquisition and annual operation of a delivery truck are given below Insurance Licences Taxes (vehicle) Garage rent for parking (per truck) Depreciation (527,500+ 5 years) Gasoline, ofl, tires, and repairs $ 3,245 $ 225 $ 130 $ 1,300 55,500 $ 0.23/kon Required: 1. Assume that Hart Company owns one truck that has been driven 26,000 kilometres during the first year Compute the average cost per kilometre of owning and operating the truck. (Round your answer to 2 decimal places.) Average cost per lometre 5 0.63 3. Assume that the company decides to use the truck during the second year. Near year-end, an order is received from a customer over 1,000 kilometres away. What costs from the previous list are relevant in a decision between using the truck to make the delivery and having the delivery done commercially? (Round your answer to 2 decimal places.) Rolevant cont per kilometre 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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Holding Fabrication 2,500 1,500 $14,250 $17,550 $ 3.10 $ 3.90 Total 4,000 $31.800 Job Job P $30,000 $34,600 $16,500 $14,300 Direct materials Direct labor cost Actual machine-hours used Ho Fabrication Total 3,400 2,300 5.700 2,500 2,500 5,100 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month Required: For questions 1-9, 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 10-15 assume that the company uses a plantwide predetermined overhead rate with machine hours as the allocation base Total 21300 5,700 2 51 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month Required: For questions 19. assume that Sweeten Company uses departmental predetermined overhead rates with machine hours as the allocation base in both departments and Job Pincluded 20 units and Job included 30 units For questions 10-15, assume that the company uses a plantwide predetermined overhead rate with machine hours as the allocation base. 13. If Job Q included 30 units, what was its unit product cost? (Do not round Intermediate calculations. Round your final answer to nearest whole dollar.) Unit product cost 5,200 5,100 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month Required: For questions 1-9, 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 10-15 assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. 14. Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis? (Do not round intermediate calculations, Round your final answers to nearest whole dollar.) Job P Job Total price for the job Selling price per unit