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 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): Molding Fabrication Total Estimated total machine-hours used 2,500 1,500 4,000 Estimated total fixed manufacturing overhead $ 10,250 $ 15,150 $ 25,400 Estimated variable manufacturing overhead per machine-hour $ 1.50 $ 2.30 Job P Job Q Direct materials $ 14,000 $ 8,500 Direct labor cost $ 21,800 $ 7,900 Actual machine-hours used: Molding 1,800 900 Fabrication 700 1,000 Total 2,500 1,900 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.

6. 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.)

Answer 1

Estimated total fixed manufacturing overhead	25,400.00
variable overhead molding	3,750.00
variable overhead fabrication	3,450.00
Estimated Total Overhead	32,600.00

Predetermined overhead rate  = 32,600/4,000

=8.15

Direct Materials	14,000.00
Direct Labor	21,800.00
Overheads	20,375.00
Total Cost	56,175.00
Nol of units	30.00
Unit Product cost	1,872.50