The following information applies to the questions displayed below.]

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	4,400	2,640	7,040
Estimated total fixed manufacturing overhead	$ 17,600	$ 26,400	$ 44,000
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20

	Job P	Job Q
Direct materials	$ 22,880	$ 14,080
Direct labor cost	$ 36,960	$ 13,200
Actual machine-hours used:
Molding	3,040	1,410
Fabrication	1,060	1,530
Total	4,100	2,940

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.

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

	Predetermined Overhead Rate
Molding Department		per MH
Fabrication Department		per MH

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.)

	Job P	Job Q
Manufacturing overhead applied

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.)

	Job P	Job Q
Manufacturing overhead applied

4. What was the total manufacturing cost assigned to Job P? (Do not round intermediate calculations.)

TOTAL MANUFACTURING COST: _________

5. If Job P included 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)

UNIT PRODUCT COST:___________

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

TOTAL MANUFACTURING COST: _________

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.)

UNIT PRODUCT COST:___________

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. Round your final answers to nearest whole dollar.)

	Job P	Job Q
Total price for the job
Selling price per unit

9. What was Sweeten Companys cost of goods sold for March? (Do not round intermediate calculations.)

COST OF GOODS SOLD:___________________