Molding			Fabrication			Total
Estimated total machine-hours used		4,100			2,460			6.560
Estimated total fixed manufacturing overhead	$	16,400		$	24,600		$	41,000
Estimated variable manufacturing overhead per machine-hour	$	1.40		$	2.20

	Job P			Job Q
Direct materials	$	21,320		$	13,120
Direct labor cost	$	34,440		$	12,300
Actual machine-hours used:
Molding		2,820			1,310
Fabrication		980			1,450
Total		3,800			2,760

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.

\begin{tabular}{|l|l|l|} \hline & Predetermined Overhead Rate & \\ \hline Molding Department & & per MH \\ \hline Fabrication Department & & per MH \\ \hline \end{tabular} 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.) \begin{tabular}{|l|c|c|} \hline & Job Q \\ \hline Manufacturing overhead applied & Job P & \\ \hline \end{tabular} 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.) \begin{tabular}{|l|l|l|} \hline Manufacturing overhead applied & Job Q & \\ \hline \end{tabular} 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 7. 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 8. 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.) \begin{tabular}{|l|l|l|} \hline & Job Q \\ \hline Total price for the job & Job P & \\ \hline Selling price per unit & & \\ \hline \end{tabular} 9. What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.) Cost of goods sold 10. What was the company's plantwide predetermined overhead rate? (Round your answer to 2 decimal places.) Predetermined overhead rate 11. How much manufacturing overhead was applied to Job P and how much was applied to Job Q? (Do not round intermediate calculations.) \begin{tabular}{|c|c|} \hline \multicolumn{1}{|c|}{ Job P } & Job Q \\ \hline Manufacturing overhead applied & \\ \hline \end{tabular} 12. 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 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 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.) \begin{tabular}{|l|c|} \hline \multicolumn{1}{l|}{ Job P} & Job Q \\ \hline Total price for the job & \\ \hline Selling price per unit & \\ \hline \end{tabular} 15. What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.) Cost of goods sold