Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding 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):

	Molding	Fabrication	Total
Estimated total machine-hours used	2,700	1,620	4,320
Estimated total fixed manufacturing overhead	$ 10,800	$ 16,200	$ 27,000
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20

	Job P	Job Q
Direct materials	$ 14,040	$ 8,640
Direct labor cost	$ 22,680	$ 8,100
Actual machine-hours used:
Molding	1,850	860
Fabrication	650	960
Total	2,500	1,820

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.

1. How much manufacturing overhead was applied to Job P and how much was applied to Job Q? (Do not round intermediate calculations.)

2. 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.)

3. 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.)

4. 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.)

5. What was Sweeten Companys cost of goods sold for March? (Do not round intermediate calculations.)