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 | $ | 14,750 | $ | 17,850 | $ | 32,600 | |||
| Estimated variable manufacturing overhead per machine-hour | $ | 3.30 | $ | 4.10 | |||||
| Job P | Job Q | |||||
| Direct materials | $ | 32,000 | $ | 17,500 | ||
| Direct labor cost | $ | 36,200 | $ | 15,100 | ||
| Actual machine-hours used: | ||||||
| Molding | 3,600 | 2,700 | ||||
| Fabrication | 2,500 | 2,800 | ||||
| Total | 6,100 | 5,500 | ||||
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.
4. If Job P included
20 units, what was its unit product cost?
