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	$	11,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.30
Estimated total direct labor-hours to be worked		2,300
Total actual manufacturing overhead costs incurred	$	14,000

	Job P		Job Q
Direct materials	$	14,500	$	8,300
Direct labor cost	$	19,600	$	9,100
Actual direct labor-hours worked		1,400		650

Required:

1.	What is the companys predetermined overhead rate? (Round your answer to 2 decimal places.)

2.	How much manufacturing overhead was applied to Job P and Job Q? (Round your intermediate calculations to 2 decimal places.

3.	What is the direct labor hourly wage rate?

4-a.	If Job P includes 20 units, what is its unit product cost?

4-b.	What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?