Question

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):

Molding Fabrication Total

Estimated total machine-hours used 2,500 1,500 4,000

Estimated total fixed manufacturing overhead $ 10,000 $ 15,000 $ 25,000

Estimated variable manufacturing overhead per machine-hour $ 1.40 $ 2.20

Job P Job Q

Direct materials $ 13,000 $ 8,000

Direct labor cost $ 21,000 $ 7,500

Actual machine-hours used:

Molding 1,700 800

Fabrication 600 900

Total 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.

12. If Job P included 20 units, what was its unit product cost?

13. If Job Q included 30 units, what was its unit product cost? (Do not round intermediate calculations.)

Answer 1

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