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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
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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding 2,500 $ 10,000 $1.40 Direct materials Job P $13,000 Job Q Direct labor cost $ 21,000 $ 8,000 $7,500 Actual machine-hours used: Molding Fabrication Total 1,700 600 2,300 800 900 1,700 Fabrication 1,500 $ 15,000 Total 4,000 $ 25,000 $ 2.20 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 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 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. Foundational 2-4 (Static) 4. What was the total manufacturing cost assigned to Job P? Answer is complete but not entirely correct. Total manufacturing cost $ 52,285
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