Question

O 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 2,500 $15, eee $ 3.40 Fabrication 1,500 $18,eee $ 4.20 Total 4, eee $33,000 Job P $33,000 $37,eee Job $18,000 $15,500 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 3,700 2,600 6, 380 2,800 2,980 5,789 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1-9, assume that Sweeten Company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments and Job Pincluded 20 units and Job Q included 30 units. For questions 10-15. assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. 4. What was the total manufacturing cost assigned to Job P? (Do not round Intermediate calculations.) Total manufacturing cost

Answer 1

4. Total manufacturing cost: $146900

	Job P
Direct materials	33000
Direct labor	37000
Manufacturing overhead applied:
Molding (3700 x $9.40)	34780
Fabrication (2600 x $16.20)	42120
Total manufacturing cost assigned to Job P $	146900

Working:

	Molding	Fabrication
Estimated total fixed manufacturing overhead $	15000	18000
Divide by: Estimated total machine-hours used	2500	1500
Fixed manufacturing overhead rate $	6.00	12.00
Variable manufacturing overhead rate $	3.40	4.20
Departmental predetermined overhead rate $	9.40	16.20