Reference no: EM132669001

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, consisting of 20 units, was completed and sold by the end of the March but job Q was still incomplete. The company uses a plantwide predetermined overhead rate based on direct labour-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 $13,000

Estimated variable manufacturing overhead per direct labour-hour $1.60

Estimated total direct labour-hours to be worked 2,600

Total actual manufacturing overhead costs incurred $17,000

                                            Job P            Job Q

Direct materials                     $17,500          $8,600

Direct labour cost                  $28,900         $13,600

Actual direct labour-hours worked 1,700          800

Required:

Problem a. What is the product cost per unit of job P? (Do not round intermediate calculations.)

Problem b. What is the total amount of manufacturing cost assigned to job Q as of the end of March (including applied overhead)? (Do not round intermediate calculations.)