Required information

Skip to question

$[$The following information applies to the questions displayed below.$]$

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 $2,5001,5004,000$

Estimated total fixed manufacturing overhead $ $14,250$ $ $17,550$ $ $31,800$

Estimated variable manufacturing overhead per machine$-$hour $ $3\mathrm{.}10$ $ $3\mathrm{.}90$

Job P Job Q

Direct materials $ $30,000$ $ $16,500$

Direct labor cost $ $34,600$ $ $14,300$

Actual machine$-$hours used:

Molding $3,4002,500$

Fabrication $2,3002,600$

Total $5,7005,100$

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.

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