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):

	Molding			Fabrication			Total
Estimated total machine-hours used		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	14,000		$	17,400		$	31,400
Estimated variable manufacturing overhead per machine-hour	$	3.00		$	3.80

	Job P			Job Q
Direct materials	$	29,000		$	16,000
Direct labor cost	$	33,800		$	13,900
Actual machine-hours used:
Molding		3,300			2,400
Fabrication		2,200			2,500
Total		5,500			4,900

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

Required:

Assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

1-1. What was the companys plantwide predetermined overhead rate?

1-2. How much manufacturing overhead was applied to Job P and how much was applied to Job Q?

1-3. What was the total manufacturing cost assigned to Job P?

2-1. If Job P included 20 units, what was its unit product cost?

2-2. What was the total manufacturing cost assigned to Job Q?

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

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 assuming 20 units were produced for Job P and 30 units were produced for Job Q? (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)

Total Price for the job(for Job P and Job Q) -

Selling Price per unit(for Job P and Job Q) -

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