Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the year$-$Job P and Job Q$.$ The company uses a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, it estimated that $4,000$ machine$-$hours would be required for the period's estimated level of production. Sweeten also estimated $$27,800$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}40$ per machine$-$hour.

Because Sweeten has two manufacturing departments$-$Molding and Fabrication$$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following additional information to enable calculating departmental overhead rates:

The direct materials cost, direct labor cost, and machine$-$hours used for Jobs P and Q are as follows:

Job P Job $Q$

Direct materials

$$20,000$

$$11,500$

Direct labor cost

$$26,600$

$$10,300$

Actual machine$-$hours used:

Molding

$2,400$

$1,500$

Fabrication

$1,300$

$1,600$

Total

$3,700,3,100$

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

Required:

For questions $1-8,$ assume that Sweeten Company uses a plantwide predetermined overhead rate with machine$-$hours as the allocation base. For questions, $9-15,$ assume that the company uses predetermined departmental overhead rates with machine$-$hours as the allocation base in both departments.

Question $1$

a$.$ What is the total manufacturing cost assigned to Job P$?$

b$.$ If Job $P$ includes $20$ units, what is its unit product cost?

c$.$ What is the total manufacturing cost assigned to Job Q$?$

d$.$ If Job $Q$ includes $30$ units, what is its unit product cost?