Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding 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	$	14,000		$	17,400		$	31,400
Estimated variable manufacturing overhead per machine-hour	$	3.00		$	3.80

	Job P			Job Q
Direct materials	$	29,000		$	16,000
Direct labor cost	$	33,800		$	13,900
Actual machine-hours used:
Molding		3,300			2,400
Fabrication		2,200			2,500
Total		5,500			4,900
Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 18, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions 915, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.

9. What were the companys predetermined overhead rates in the Molding Department and the Fabrication Department? (Round your answers to 2 decimal places.)

10. 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.)

11. 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.)

12. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations.)

13. 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.)