Question - 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
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Total
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|
Estimated total machine-hours used
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2,500
|
1,500
|
4,000
|
|
Estimated total fixed manufacturing overhead
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$12,250
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$16,350
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$28,600
|
|
Estimated variable manufacturing overhead per machine-hour
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$2.30
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$3.10
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|
|
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Job P
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Job Q
|
|
Direct materials
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$22,000
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$12,500
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|
Direct labor cost
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$28,200
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$11,100
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|
Actual machine-hours used:
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|
|
|
Molding
|
2,600
|
1,700
|
|
Fabrication
|
1,500
|
1,800
|
|
Total
|
4,100
|
3,500
|
Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.
Required: For question, assume that Sweeten Company uses a plant wide 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.
How much manufacturing overhead was applied to Job P and how much was applied to Job Q?