Question
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 MarchJob 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):
Molding | Fabrication | Total | |||||||
Estimated total machine-hours used | 2,500 | 1,500 | 4,000 | ||||||
Estimated total fixed manufacturing overhead | $ | 14,250 | $ | 17,550 | $ | 31,800 | |||
Estimated variable manufacturing overhead per machine-hour | $ | 3.10 | $ | 3.90 | |||||
Job P | Job Q | |||||
Direct materials | $ | 30,000 | $ | 16,500 | ||
Direct labor cost | $ | 34,600 | $ | 14,300 | ||
Actual machine-hours used: | ||||||
Molding | 3,400 | 2,500 | ||||
Fabrication | 2,300 | 2,600 | ||||
Total | 5,700 | 5,100 | ||||
Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.
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 departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
5. What was the total manufacturing cost assigned to Job Q? (Do not round intermediate calculations.)
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