Sweeten Company had no jobs in progress at the beginning of

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 4,000 $12,250 $16,350 $28,600 2,500 1,500 $ 2.30 3.10 Job P Job Q $22,000 $12,500 $28,200 $11,100 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 2,600 1,500 4,100 1,700 1.800 3,500 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 Foundational 2-3 3. What was the total manufacturing cost assigned to Job P? (Do not round intermediate calculations.)

Solution

Plantwide predetermined overhead rate = $28600/4000 = $7.15

3. Total manufacturing cost assigned to Job P: $90145

Job P:
Direct materials	22000
Direct labor	28200
Variable manufacturing overhead	10630
[(2600 x $2.30) + (1500 x $3.10)]
Fixed manufacturing overhead	29315
(4100 x $7.15)
Total manufacturing cost $	90145