Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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):

Estimated total fixed manufacturing overhead	$	10,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.10
Estimated total direct labor-hours to be worked		2,100
Total actual manufacturing overhead costs incurred	$	12,600

	Job P		Job Q
Direct materials	$	13,100	$	8,100
Direct labor cost	$	14,400	$	6,600
Actual direct labor-hours worked		1,200		550

Required:

1.	What is the companys predetermined overhead rate?

2- How much manufacturing overhead was applied to Job P and Job Q?

3- What is the direct labor hourly wage rate to Job P and Job Q?

4-a. If Job P includes 20 units, what is its unit product cost?

4-b.What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?