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 Panda (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 2,500 1,500 $13,750 $17,250 $ 2.90 $ 3.70 Total 4,000 $31,000 Job P $28,000 $33,000 Job $15,500 $13,500 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 3,200 2,100 5,300 2,300 2,400 4,700 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 P included 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. 3. How much manufacturing overhead was applied from the Fabrication Department to Job P and how much was applied to Job Q? (Do not round intermediate calculations.) Job P Job a Manufacturing overhead applied

Answer 1

Predetermined overhead rates :
Molding Department	8.40	=2.90+(13750/2500)
Fabrication Department	15.20	=3.70+(17250/1500)
3
Manufacturing overhead applied:
Job P	31920	=2100*15.20
Job Q	36480	=2400*15.20
4
	Job P
Direct materials	28000
Direct labor cost	33000
Manufacturing overhead applied	58800	=(3200*8.40)+(2100*15.20)
Total manufacturing cost	119800