L le underapplied (overapplied) manufacturing overhead different from part (2)? ces are available with Connect.COnnect The Foundational 15 Sweeten Company had no jobs in progress at the beginning of March and no beginning invento- LEARNING ries. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by4-2, 4-3, 4-4 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): OBJECTIVES 4-1, Estimated total fixed manufacturing overhead....... Estimated variable manufacturing overhead per $10,000 direct labor-hour... Estimated total direct labor hours to be worked. Total actual manufacturing overhead costs incurred $1.00 2,000 $12,500 Job P Job Q Direct materials Direct labor cost . Actual direct labor hours worked....... . $13,000 $8,000 $21.000 $7,500 1,400 500 (Answer each question independently by always referring to the original data.) 1. What is the company's predetermined overhead rate? 2. How much manufacturing overhead was applied to Job P and Job Q? 3. What is the direct labor hourly wage rate? 4. If Job P includes 20 units, what is its unit product cost