Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the yearJob P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours would be required for the periods estimated level of production. Sweeten also estimated $32,600 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.60 per machine-hour.

Because Sweeten has two manufacturing departmentsMolding and Fabricationit is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rates:

MoldingFabricationTotalEstimated total machine-hours used2,5001,5004,000Estimated total fixed manufacturing overhead$ 14,750$ 17,850$ 32,600Estimated variable manufacturing overhead per machine-hour$ 3.30$ 4.10

The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows:

Job PJob QDirect materials$ 32,000$ 17,500Direct labor cost$ 36,200$ 15,100Actual machine-hours used:Molding3,6002,700Fabrication2,5002,800Total6,1005,500

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

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 predetermined departmental overhead rates with machine-hours as the allocation base in both departments.

1. What is the company's plantwide predetermined overhead rate? Note: Round your answer to 2 decimal places. 2. How much manufacturing overhead was applied to Job P and how much was applied to Job Q? Note: Do not round intermediate calculations. 3. What is the total manufacturing cost assigned to Job P ? Note: Do not round intermediate calculations. Round you 4. If Job P includes 20 units, what is its unit product cost? Note: Do not round intermediate calculations. Round you 5. What is the total manufacturing cost assigned to Job Q? Note: Do not round intermediate calculations