Reference no: EM132700568
Question - 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 2,600Total 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 -
a. What is the product cost per unit of job P? (Do not round intermediate calculations.)
b. What is the total amount of manufacturing cost assigned to job Q as of the end of March (including applied overhead)?