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 March$-$ Job 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$)$:

Estimated total machine$-$hours used

Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per

machine$-$hour

Molding

Fabrication

Total

$2,500$

$1,500$

$ $15,000$

$4,000$

$ $10,000$

$ $25,000$

$ $1\mathrm{.}40$

$ $2\mathrm{.}20$

Job P

Job $0$

Direct materials

$ $13,000$

$ $8,000$

Direct labor cost

$ $21,000$

$ $7,500$

Actual machine$-$hours used:

Molding

$1,700$

$800$

Fabrication

$600$

$900$

Total

$2,300$

$1,700$

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

Required:

For questions $1$ to $9,$ assume that Sweeten Company uses departmental predetermined overhead rates with machine$-$ hours as the allocation base in both departments and Job P included $20$ units and Job Q included $30$ units. For questions $10$ to $15,$ assume that the company uses a plantwide predetermined overhead rate with machine$-$hours as the allocation base.

$1.$ What were the company's predetermined overhead rates in the Molding Department and the Fabrication Department? $($Round your answers to $2$ decimal places.$)$

$2.$ How much manufacturing overhead was applied from the Molding Department to Job P and how much was applied to Job Q$?($Do not round intermediate calculations.$)$

$3.$ How much manufacturing overhead was applied from the Fabrication Department to Job P and how much was applied to Job Q$?($Do not round intermediate calculations.$)$

$4.$ What was the total manufacturing cost assigned to Job P$?($Do not round intermediate calculations.$)5.$ If Job P included $20$ units, what was its unit product cost? $($Do not round intermediate calculations.$)$

$6.$ What was the total manufacturing cost assigned to Job Q$?($Do not round intermediate calculations.$)$

$7.$ If Job Q included $30$ units, what was its unit product cost? $($Do not round intermediate calculations. Round your final answer to nearest whole dollar.$)$

$8.$ Assume that Sweeten Company used cost$-$plus pricing $($and a markup percentage of $80\%$ of total manufacturing cost$)$ to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q$?$ What are the selling prices for both jobs when stated on a per unit basis? $($Do not round intermediate calculations.$)$