Required information The following information applies to th

Required information 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 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 $10,000 $15,000 $25,000 2,500 1,500 $1.402.20 Job PJobQ $13,000 $8,000 $21,000 $7,500 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 1,700 600 800 900 2,300 .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 3. What was the total manufacturing cost assigned to Job P? (Do not round intermediate calculations.) otal cost

Solution

Predetermined overhead rate: Fixed manufacturing overhead 6.25 =25000/4000 Variable manufacturing overhead 1.7 =((2500*1.4)+(1500*2.2))/4000 7.95 3 Job P Direct materials 13000 Direct labor 21000 Manufacturing overhead 18285 =2300*7.95 Total Manufacturing cost 52285