[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. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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 fixed manufacturing overhead	$	10,000
Estimated variable manufacturing overhead per direct labor-hour	$	1.00
Estimated total direct labor-hours to be worked		2,000
Total actual manufacturing overhead costs incurred	$	12,500

	Job P			Job Q
Direct materials	$	13,000		$	8,000
Direct labor cost	$	21,000		$	7,500
Actual direct labor-hours worked		1,400			500

Required:

1. What is the companys predetermined overhead rate?

2. How much manufacturing overhead was applied to Job P and Job Q?

3. What is the direct labor hourly wage rate?

4. If Job P includes 20 units, what is its unit product cost?

5. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?

6. What is the amount of underapplied or overapplied overhead?

7. If Sweeten Company requisitioned $24,000 from raw materials inventory during March, then how much indirect materials cost would be included in Manufacturing Overhead Incurred?

8. If Sweeten Companys labor time tickets totaled $33,000 for the month of March, then how much indirect labor cost would be included in Manufacturing Overhead Incurred?

9. Calculate the cost of goods sold using the direct method.

10. Calculate the cost of goods manufactured using the indirect method.

11. Calculate the cost of goods sold using the indirect method.