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.		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	12,250		$	16,350		$	28,600
Estimated variable manufacturing overhead per machine-hour	$	2.30		$	3.10

	Job P			Job Q
Direct materials	$	22,000		$	12,500
Direct labor cost	$	28,200		$	11,100
Actual machine-hours used:
Molding		2,600			1,700
Fabrication		1,500			1,800
Total		4,100			3,500

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

Required:

For questions 1-9, 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 10-15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

1. What were the companys predetermined overhead rates in the Molding Department and the Fabrication Department? (Round your answers to 2 decimal places.)

	PREDETERMINED	OVERHEAD RATE
Molding Department	$	per MH
Fabrication Department	$	per MH

2. How much manufacturing overhead was applied from the Molding Department to Job P and how much was applied to Job Q? (Do not round intermediate calculations.)

	Job P	Job Q
Manufacturing overhead applied

3. How much manufacturing overhead was applied from the Fabrication Department to Job P and how much was applied to Job Q? (Do not round intermediate calculations.)

	Job P	Job Q
Manufacturing overhead applied

4. What was the total manufacturing cost assigned to Job P? (Do not round intermediate calculations.)

5. 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.)

6. What was the total manufacturing cost assigned to Job Q? (Do not round intermediate calculations.)

7. 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.)

8. 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.)

	Job P	Job Q
Total price for the job
Seling price per unit

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

10. What was the companys plantwide predetermined overhead rate? (Round your answer to 2 decimal places.)

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

	Job P	Job Q
Manufacturing overhead applied

12. 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.)

13. 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.)

14. 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.)

	Job P	Job Q
Total price for the job
Seling price per unit

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