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Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments - Molding and

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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 March --Job 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 food manufacturing overhoad $10,000 $15,000 $25,000 Estimated variablo manufacturing overhead por machine-hour $140 $220 Job P Job O Direct materials $13,000 $8,000 Direct labor cost $21,000 $7,500 Actual machine-hours used Molding 1700 800 Fabrication 600 900 Total 2.300 1.200 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required 9. What were the company's predetermined overhead rates in the Molding Department and the Fabrication Department? 10. How much manufacturing overhead was applied from the Molding Department to Job P and how much was applied to Job Q? 11. How much manufacturing overhead was applied from the Fabrication Department to Job P and how much was applied to Job Q? 12. If Job Pincluded 20 units, what was its unit product cost? 13. If Job Q included 30 units, what was its unit product cost? Page 87

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