Reference no: EM132634295
Sweeten Company had nojobs 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 $14,500 $17,700 $32,200
Estimated variable manufacturing overhead per machine-hour $ 3.20 $ 4.00
Job P Job Q
Direct materials $31,000 $17,000
Direct labor cost $35,400 $14,700
Actual machine-hours used:
Molding 3,500 2,600
Fabrication 2,400 2,700
Total 5,900 5,300
Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.
Required:
Assume that Sweeten Company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments and Job P included 20 units and Job 0 included 30 units.
Assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.
Question 1: What was the total manufacturing cost assigned to Job 0?