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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total Job P $ 15,080 $ 24,360 Total manufacturing cost 2,000 700 2,700 31,276 Job Q $ 9,280 $ 8,700 930 1,010 1,940 Molding 2,900 $ 11,600 $ 1.40 Fabrication 1,740 $ 17,400 $ 2.20 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, 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 Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. Total 4,640 $ 29,000 6. What was the total manufacturing cost assigned to Job Q? (Do not round intermediate calculations.)

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Chapter1: Financial Statements And Business Decisions
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**Sweeten Company Manufacturing Cost Analysis**

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 | 2,900 | 1,740 | 4,640 |
| Estimated total fixed manufacturing overhead | $11,600 | $17,400 | $29,000 |
| Estimated variable manufacturing overhead per machine-hour | $1.40 | $2.20 | |

| | Job P | Job Q |
|---|---|---|
| Direct materials | $15,080 | $9,280 |
| Direct labor cost | $24,360 | $8,700 |
| Actual machine-hours used: |
| Molding | 2,000 | 930 |
| Fabrication | 700 | 1,010 |
| Total | 2,700 | 1,940 |

Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.

**Required:**
For questions 1 to 9, 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 Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

**Question:**
6. What was the total manufacturing cost assigned to Job Q? (Do not round intermediate calculations.)

| Total manufacturing cost | $31,276 |

---

**Explanation of Graphs and Diagrams:**

This document includes tables of data rather than traditional graphs or diagrams. The tables provide detailed information regarding estimated and actual machine-hours used, direct materials, direct labor costs, and overhead costs for the Molding and Fabrication departments of Sweeten Company. The data is broken down for the entire company as well as for specific jobs (Job P and Job Q).

The tables are essential for calculating the total manufacturing cost by providing the necessary details about the overhead allocation bases, direct costs, and machine-hour estimates, which are critical
Transcribed Image Text:**Sweeten Company Manufacturing Cost Analysis** 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 | 2,900 | 1,740 | 4,640 | | Estimated total fixed manufacturing overhead | $11,600 | $17,400 | $29,000 | | Estimated variable manufacturing overhead per machine-hour | $1.40 | $2.20 | | | | Job P | Job Q | |---|---|---| | Direct materials | $15,080 | $9,280 | | Direct labor cost | $24,360 | $8,700 | | Actual machine-hours used: | | Molding | 2,000 | 930 | | Fabrication | 700 | 1,010 | | Total | 2,700 | 1,940 | Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. **Required:** For questions 1 to 9, 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 Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. **Question:** 6. What was the total manufacturing cost assigned to Job Q? (Do not round intermediate calculations.) | Total manufacturing cost | $31,276 | --- **Explanation of Graphs and Diagrams:** This document includes tables of data rather than traditional graphs or diagrams. The tables provide detailed information regarding estimated and actual machine-hours used, direct materials, direct labor costs, and overhead costs for the Molding and Fabrication departments of Sweeten Company. The data is broken down for the entire company as well as for specific jobs (Job P and Job Q). The tables are essential for calculating the total manufacturing cost by providing the necessary details about the overhead allocation bases, direct costs, and machine-hour estimates, which are critical
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