Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-hours. 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 fixed manufacturing overhead |
$ |
16,000 |
| Estimated variable manufacturing overhead per direct labor-hour |
$ |
1.90 |
| Estimated total direct labor-hours to be worked |
4,000 |
| Total actual manufacturing overhead costs incurred |
$ |
22,200 |
| Job P |
Job Q |
| Direct materials |
$ |
22,700 |
$ |
8,500 |
| Direct labor cost |
$ |
58,900 |
$ |
10,450 |
| Actual direct labor-hours worked |
3,100 |
550 |
1. What is the company's predetermined overhead rate?
2. How much manufacturing overhead was applied to Job P and Job Q?
3. What is the direct labor hourly wage rate?
4a. If Job P includes 35 units, what is its unit product cost?
4b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?