Question

Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding Fabrication Total 2,500 1,500 4,000 $13,250 $16.950 $30, 200 $ 2.70 $ 3.50 Job P $26,000 $31,400 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total Job $14,500 $12,700 3,000 1,900 4,900 2,100 2,200 4,300 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 ast 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 Pincluded 20 units, what was its unit product cost? (Do not round intermediate calculations. Round your final answer to nearest whole dollar) Unit product cost

Answer 1

	Molding	Fabrication	Total
Estimated total machine hours used	2,500	1,500	4,000
Estimated variable manufacturing overhead per machine hour	2.7	3.5
Estimated variable manufacturing overhead	6,750	5,250	12,000
Estimated total fixed manufacturing overhead	13,250	16,950	30,200
Estimated total manufacturing overhead			42,200
Plantwide predetermined overhead rate (42200/4000)	10.55
Requirement 4
	Job P
Direct Materials	26,000
Direct labor cost	31,400
Manufacturing Overhead (4900*10.55)	51,695
Total product cost	109,095
Unit product cost (109,095/20)	5,455