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 2,900 1,740 4,640

Estimated total fixed manufacturing overhead $11,600 $17,400 $29,000

Estimated variable manufacturing overhead per machine-hour $1.40 $2.20

Job P Job Q

Direct materials $15,000 $9,280

Direct labor cost $24,360 $8,700

Actual machine-hours used:

Molding 2,000 930

Fabrication 700 1,010

Total 2,700 1,940

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

Required: For parts A-H, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

A. What was the companys plantwide predetermined overhead rate?

B. How much manufacturing overhead was applied to Job P and how much was applied to Job Q?

C. What was the total manufacturing cost assigned to Job P?

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

E. What was the total manufacturing cost assigned to Job Q?

F. If Job Q included 30 units, what was its unit product cost?

G. 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 assuming 20 units were produced for Job P and 30 units were produced for Job Q?

H. What was Sweeten Companys cost of goods sold for March?