Required information

[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 MarchJob 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):

MoldingFabricationTotalEstimated total machine-hours used2,5001,5004,000Estimated total fixed manufacturing overhead$10,000$15,000$25,000Estimated variable manufacturing overhead per machine-hour$1.40$2.20

Job PJob QDirect materials$13,000$8,000Direct labor cost$21,000$7,500Actual machine-hours used:Molding1,700800Fabrication600900Total2,3001,700

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

Required:

For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.

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

12. If Job P included 20 units, what was its unit product cost?

15. What was Sweeten Company's cost of goods sold for March?(Do not round intermediate calculations.)