Reference no: EM132214685

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	Total
Estimated total machine-hours used	2,500	1,500	4,000
Estimated total fixed manufacturing overhead	$10,000	$15,000	$25,000
Estimated variable manufacturing overhead per machine-hour	$1.40	$2.20

 

	Job P	Job Q
Direct materials	$13,000	$8,000
Direct labor cost	$21,000	$7,500
Actual machine-hours used:
Molding	1,700	800
Fabrication	600	900
Total	2,300	1,700

Sweeten Company had no under-applied or over-applied manufacturing overhead costs during the month.

Required -

1. What was the total manufacturing cost assigned to Job Q?

2. ?If Job Q included 30 units, what was its unit product cost?