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Basic Data

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	1700	800
Fabrication	600	900
Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.

Foundation 1

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
What was the company’s plantwide predetermined overhead rate?
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is	$ - 0
2. Fabrication
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is	$ - 0
Calculate the plantwide rate for overhead
Total Overhead	$ - 0
Total Machine Hours	4,000
Overhead Per MH
Total OH/Total MH	$ - 0	per MH

Foundation 2

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is	$ - 0
2. Fabrication
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is	$ - 0
Calculate the plantwide rate for overhead
Total Overhead	$ - 0
Total Machine Hours	4,000
Overhead Per MH
Total OH/Total MH	$ - 0	per MH
2. How much manufacturing overhead was applied to Job P and how much was applied to Job Q?
Using the plantwide rate and hours for each job
Area	Job P	JobQ
Molding	1700	800
Fabrication	600	900
Total	2300	1700
Overhead Rate	$ - 0	$ - 0
Total OH	$ - 0	$ - 0

Foundation 3

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is	$ - 0
2. Fabrication
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is	$ - 0
Calculate the plantwide rate for overhead
Total Overhead	$ - 0
Total Machine Hours	4,000
Overhead Per MH
Total OH/Total MH	$ - 0	per MH
3. What was the total manufacturing cost assigned to Job P?
We will need to include OH+Direct Costs
Area	Job P	JobQ	Totals
Molding	1700	800	2500
Fabrication	600	900	1500
Total	2300	1700	4000
Overhead Rate	$ - 0	$ - 0
Total OH	$ - 0	$ - 0	0
			0
Direct Materials			0
Direct Labor			0
Manufacturing OH	$ - 0	$ - 0	0
Total Cost	$ - 0	$ - 0	0

Foundation 4

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is
2. Fabrication
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is
Calculate the plantwide rate for overhead
Total Overhead
Total Machine Hours
Overhead Per MH
Total OH/Total MH		per MH
4. If Job P included 20 units, what was its unit product cost?
We will need to include OH+Direct Costs
Area	Job P	JobQ	Totals
Molding	1700	800	2500
Fabrication	600	900	1500
Total	2300	1700	4000
Overhead Rate	$ - 0	$ - 0
Total OH	$ - 0	$ - 0	$ - 0
			$ - 0
Direct Materials			$ - 0
Direct Labor			$ - 0
Manufacturing OH			$ - 0
Total Cost			$ - 0
Units per job	20
Cost per Unit= Total Cost/Units per job	$ - 0

Foundation 5

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost	$ 10,000
B is variable cost per unit	$ 1.40
X is the Quantity	2,500.0
Total Overhead is	$ 13,500.00
2. Fabrication
a is fixed cost	$ 15,000
B is variable cost per unit	$ 2.20
X is the Quantity	1,500.0
Total Overhead is	$ 18,300.00
Calculate the plantwide rate for overhead
Total Overhead	$ 31,800.00
Total Machine Hours	4,000
Overhead Per MH
Total OH/Total MH	$ 7.95	per MH
5. What was the total manufacturing cost assigned to Job Q?
We will need to include OH+Direct Costs		See the highlighteds section
Area	Job P	JobQ	Totals
Molding	1700		1700
Fabrication	600		600
Total	2300		2300
Overhead Rate	$ 7.95
Total OH	$ 18,285		$ 18,285
			$ - 0
Direct Materials	$ 13,000		$ 13,000
Direct Labor	$ 21,000		$ 21,000
Manufacturing OH	$ 18,285		$ 18,285
Total Cost	$ 52,285		$ 52,285
Units per job	20
Cost per Unit= Total Cost/Units per job	$ 2,614

Foundation 6

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):
Company Wide Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is
2. Fabrication
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is
Calculate the plantwide rate for overhead
Total Overhead
Total Machine Hours
Overhead Per MH
Total OH/Total MH		per MH
6. If Job Q included 30 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)
We will need to include OH+Direct Costs		See the highlighteds section		Its like Foundation 4
Area	Job P	JobQ	Totals
Molding	1700		1700
Fabrication	600		600
Total	2300		2300
Overhead Rate	$ - 0	$ - 0
Total OH	$ - 0	$ - 0	$ - 0
			$ - 0
Direct Materials	$ 13,000		$ 13,000
Direct Labor	$ 21,000		$ 21,000
Manufacturing OH	$ - 0		$ - 0
Total Cost	$ 34,000		$ 34,000
Units per job	20
Cost per Unit= Total Cost/Units per job	$ 1,700

Foundation 7

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost	$ 10,000
B is variable cost per unit	$ 1.40
X is the Quantity	2,500.0
Total Overhead is	$ 13,500.00
2. Fabrication
a is fixed cost	$ 15,000
B is variable cost per unit	$ 2.20
X is the Quantity	1,500.0
Total Overhead is	$ 18,300.00
Calculate the plantwide rate for overhead
Total Overhead	$ 31,800.00
Total Machine Hours	4,000
Overhead Per MH
Total OH/Total MH	$ 7.95	per MH
7. 7. Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for Job P and 30 units were produced for Job Q? (Do not round intermediate calculations. Round your final answers to nearest whole dollar.)
Start with the last 3 lines of this table
Area	Job P	JobQ	Totals	Description	Job P	Job Q
Molding				Total Cost	$ - 0	$ - 0
Fabrication				Markup of 80%	$ - 0	$ - 0
Total				Total Sales	$ - 0	$ - 0
Overhead Rate				Units per job	20	30
Total OH				Total Sales Price per Unit =Total Ses/Number of Units	$ - 0	$ - 0
Direct Materials
Direct Labor
Manufacturing OH
Total Cost	$ - 0	$ - 0	$ - 0
Units per job	20	30
Cost per Unit= Total Cost/Units per job	$ - 0	$ - 0

Foundation 8

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):
Company Wide Data				The Jobs
Description	Molding	Fabrication	Total	Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000	Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000	Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20		Actual machine-hours used:
				Molding	1700	800
				Fabrication	600	900
				Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
3. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Calculation.
1.First calculate overhead per unit. For each Division
Using the equation Y = a + bX, the estimated total manufacturing overhead cost is computed as follows:
1. Molding:
Data
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is
2. Fabrication
a is fixed cost
B is variable cost per unit
X is the Quantity
Total Overhead is
Calculate the plantwide rate for overhead
Total Overhead
Total Machine Hours
Overhead Per MH
Total OH/Total MH		per MH
What was Sweeten Company’s cost of goods sold for March?
See highlighted portion
Area	Job P	JobQ	Totals	Description	Job P	Job Q	Company Wide
Molding				Total Cost of Goods Sold.	$ - 0	$ - 0	$ - 0
Fabrication				Markup of 80%	$ - 0	$ - 0	$ - 0
Total				Total Sales	$ - 0	$ - 0	$ - 0
Overhead Rate				Units per job	20	30
Total OH				Total Sales Price per Unit =Total Ses/Number of Units	$ - 0	$ - 0
Direct Materials
Direct Labor
Manufacturing OH
Total Cost
Units per job	20	30
Cost per Unit= Total Cost/Units per job	$ - 0	$ - 0

Foundation 9

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
9. What were the company’s predetermined overhead rates in the Molding Department and the Fabrication Department? (Round your answers to 2 decimal places.)
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost			a is fixed cost
B is variable cost per unit			B is variable cost per unit
X is the Quantity			X is the Quantity
Total Overhead is	$ - 0		Total Overhead is	$ - 0
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ - 0		Total Overhead	$ - 0
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ - 0	per MH	Total OH/Total MH	$ - 0

Foundation 10

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
1. 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.)
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost	$ 10,000		a is fixed cost	$ 15,000
B is variable cost per unit			B is variable cost per unit
X is the Quantity	2,500.0		X is the Quantity	1,500.0
Total Overhead is	$ 10,000		Total Overhead is	$ 15,000
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ 10,000.00		Total Overhead	$ 15,000.00
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ 4.00	per MH	Total OH/Total MH	$ 10.00
Description	Job P	Rate	Total	Job Q	Rate2	Total 2
	1700	4.00	$ 6,800.0	800	4.00	$ 3,200.0

Foundation 11.

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
11. How much manufacturing overhead was applied from the Molding Department to Job P and how much was applied to Job Q? (Do not round intermediate calculations.)
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost	$ 10,000		a is fixed cost	$ 15,000
B is variable cost per unit	$ 1.40		B is variable cost per unit	$ 2.20
X is the Quantity	2,500.0		X is the Quantity	1,500.0
Total Overhead is	$ 13,500		Total Overhead is	$ 18,300
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ 13,500.00		Total Overhead	$ 18,300.00
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ 5.40	per MH	Total OH/Total MH	$ 12.20
Description	Job P	Rate	Total	Job Q	Rate2	Total 2
Actual machine-hours used:			$ - 0		$ - 0	$ - 0
Fabrication	600	$ 12.20	$ 7,320.0	900	12.20	$ 10,980.0

Foundation 12

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. 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? (Do not round intermediate calculations.)
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost	$ 10,000		a is fixed cost	$ 15,000
B is variable cost per unit	$ 1.40		B is variable cost per unit	$ 2.20
X is the Quantity	2,500.0		X is the Quantity	1,500.0
Total Overhead is	$ 13,500		Total Overhead is	$ 18,300
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ 13,500.00		Total Overhead	$ 18,300.00
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ 5.40	per MH	Total OH/Total MH	$ 12.20
Description	Job P	Rate	Total	Job Q	Rate2	Total 2
	MH	Rate per MH
Fabrication	600	$ 12.20	$ 7,320
Molding	1700	$ 5.40	$ 9,180
Direct materials			$ 13,000
Direct labor cost			$ 21,000
Total			$ 50,500.0
Units Produced			20.00
Cost per Unit			$ 2,525.0

Foundation13

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
13. If Job Q included 30 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.)
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost	$ 10,000		a is fixed cost	$ 15,000
B is variable cost per unit	$ 1.40		B is variable cost per unit	$ 2.20
X is the Quantity	2,500.0		X is the Quantity	1,500.0
Total Overhead is	$ 13,500		Total Overhead is	$ 18,300
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ 13,500.00		Total Overhead	$ 18,300.00
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ 5.40	per MH	Total OH/Total MH	$ 12.20
Description	Job P	Rate	Total	Job Q	Rate2	Total 2
	MH	Rate per MH		MH	Rate per MH	Total
Molding	1700	$ 5.40	$ 9,180	800	$ 5.40	$ 4,320
Fabrication	600	$ 12.20	$ 7,320	900	$ 12.20	$ 10,980
Direct materials			$ 13,000			$ 8,000
Direct labor cost			$ 21,000			$ 7,500
Total			$ 50,500.0			$ 30,800
Units Produced			20.00			$ 30.0
Cost per Unit			$ 2,525.0			$ 1,027

Foundation 14

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
14. Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for Job P and 30 units were produced for Job Q? (Do not round intermediate calculations.)
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost	$ 10,000		a is fixed cost	$ 15,000
B is variable cost per unit	$ 1.40		B is variable cost per unit	$ 2.20
X is the Quantity	2,500.0		X is the Quantity	1,500.0
Total Overhead is	$ 13,500		Total Overhead is	$ 18,300
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ 13,500.00		Total Overhead	$ 18,300.00
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ 5.40	per MH	Total OH/Total MH	$ 12.20
Description	Job P	Rate	Total	Job Q	Rate2	Total 2
	MH	Rate per MH		MH	Rate per MH	Total
Molding	1700	$ 5.40	$ 9,180	800	$ 5.40	$ 4,320
Fabrication	600	$ 12.20	$ 7,320	900	$ 12.20	$ 10,980
Direct materials			$ 13,000			$ 8,000
Direct labor cost			$ 21,000			$ 7,500
Total			$ 50,500.0			$ 30,800
Units Produced			20.00			$ 30.0
Cost per Unit			$ 2,525.0			$ 1,026.7
Margin of 80%			$ 2,020.0			$ 821.3
Selling Price Per Unit			$ 4,545.0			$ 1,848.0
Total Sales			$ 90,900.0			$ 55,440.0

Foundation 15

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):
For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
Divisional Data					The Jobs
Description	Molding	Fabrication	Total		Description	Job P	Job Q
Estimated total machine-hours used	2,500.0	1,500.0	4,000		Direct materials	$ 13,000	$ 8,000
Estimated total fixed manufacturing overhead	$ 10,000	$ 15,000	$ 25,000		Direct labor cost	$ 21,000	$ 7,500
Estimated variable manufacturing overhead per machine-hour	$ 1.40	$ 2.20			Actual machine-hours used:
					Molding	1700	800
					Fabrication	600	900
					Total	2300	1700
Notes
1. No under or overapplied manufacturing overhead during the month.
2. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments.
15. What was Sweeten Company’s cost of goods sold for March?
Calculation.
1.First calculate overhead per unit. For each Division
1. Molding:			2. Fabrication
a is fixed cost	$ 10,000		a is fixed cost	$ 15,000
B is variable cost per unit	$ 1.40		B is variable cost per unit	$ 2.20
X is the Quantity	2,500.0		X is the Quantity	1,500.0
Total Overhead is	$ 13,500		Total Overhead is	$ 18,300
Calculate the POHR for each Divisionrate for overhead
Total Overhead	$ 13,500.00		Total Overhead	$ 18,300.00
Total Machine Hours	2,500		Total Machine Hours	1,500
Overhead Per MH =			Overhead Per MH =
Total OH/Total MH	$ 5.40	per MH	Total OH/Total MH	$ 12.20
Description	Job P	Rate	Total	Job Q	Rate2	Total 2	Total For the Month
	MH	Rate per MH		MH	Rate per MH	Total
Molding	1700	$ 5.40	$ 9,180	800	$ 5.40	$ 4,320	$ 13,500
Fabrication	600	$ 12.20	$ 7,320	900	$ 12.20	$ 10,980	$ 18,300
Direct materials			$ 13,000			$ 8,000	$ 21,000
Direct labor cost			$ 21,000			$ 7,500	$ 28,500
Cost of Goods Sold			$ 50,500.0			$ 30,800	$ 81,300