omework Sweeten Company had no jobs in progress at the begin

omework 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 Estinated variable manufacturing overhead per 1,500 4,000 25,000 2, 500 610,000 15,000 1.40 2.20 machine-hour Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 13,000 $8,000 $21,000 7,500 1,700 600 800 900 2,300 1,700 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. 13. If Job Q included 30 units, what was its unit product cost? (Do not round Intermedlate calculations. Round your final answer to nesrest whole dollar.) Prev 13 14 16of19 = Next >

Solution

Predetermined overhead rate: Molding 5.4 =(10000/2500)+1.4 Fabrication 12.2 =(15000/1500)+2.2 Job Q Direct materials 8000 Direct labor 7500 Manufacturing overhead 15300 =(800*5.4)+(900*12.2) Total Manufacturing cost 30800 Units 30 Unit product cost 1027