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 $$25,400$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$1\mathrm{.}80$ 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:

Molding Fabrication Total

Estimated total machine$-$hours used $2,5001,5004,000$

Estimated total fixed manufacturing overhead $ $10,250$ $ $15,150$ $ $25,400$

Estimated variable manufacturing overhead per machine$-$hour $ $1\mathrm{.}50$ $ $2\mathrm{.}30$

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 $ $14,000$ $ $8,500$

Direct labor cost $ $21,800$ $ $7,900$

Actual machine$-$hours used:

Molding $1,800900$

Fabrication $7001,000$

Total $2,5001,900$

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.

Foundational $2-14($Algo$)$

$14.$ Assume that Sweeten Company uses cost$-$plus pricing $($and a markup percentage of $80\%$ of total manufacturing cost$)$ to establish selling prices for all of its jobs. If Job P includes $20$ units and Job Q includes $30$ units, what selling price would the company establish for Jobs P and Q$?$ What are the selling prices for both jobs when stated on a per unit basis?