Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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 fixed manufacturing overhead.....................$.10,000

Estimated variable manufacturing overhead per direct labor-hour . . . . . .. $1.00

Estimated total direct labor-hours to be worked . . . . . . . . . . . . . . . . . . . . . 2,000

Total actual manufacturing overhead costs incurred................$12,500

Job P Job Q

Direct materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $13,000 $8,000

Direct labor cost................................ $.21,000 $7,500

Actual direct labor-hours worked . . . . . . . . . . . . . . . . . . . . 1,400 500

1. What is the company's predetermined overhead rate?

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

3. What is the direct labor hourly wage rate?

4. If Job P includes 20 units, what is its unit product cost? What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?

5. Assume the ending raw materials inventory is $1,000 and the company does not use any indirect materials. Prepare the journal entries to record raw materials purchases and the issuance of direct materials for use in production.