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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Molding Fabrication Total 2,500 1,500 4,000 $10,750 $ 15,450 $26,200 $ 1.79 $ 2.50 Job P $16,000 $23,400 Job Q $9,500 $8,700 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 2,000 900 2,900 1,100 1,200 2,300 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. 5. What was the total manufacturing cost assigned to Job Q? (Do not round Intermediate calculations.) Total manufacturing cost

Answer 1

Plantwide predetermine overhead rate = (2500*1.7+1500*2.5+26200)/4000 = 8.55 per MH

5) Total manufacturing cost to Job Q

	Job Q
Direct material	9500
Direct labor	8700
Overhead (2300*8.55)	19665
Total manufacturing cost	37865