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Sweeten Company had no jobs in progress at the beginning of the year and no beginning
inventories. It started, completed, and sold only two jobs during the year-Job P and Job Q. The
company uses a plantwide predetermined overhead rate based on machine-hours. At the
beginning of the year, it estimated that 4,000 machine-hours would be required for the period's
estimated level of production. Sweeten also estimated $29 , 000 of fixed manufacturing overhead
cost for the coming period and variable manufacturing overhead of $2.70 per machine-hour.
Because Sweeten has two manufacturing departments-Molding and Fabrication-it is considering
replacing its plantwide overhead rate with departmental rates that would also be based on
machine-hours. The company gathered the following additional information to enable calculating
departmental overhead rates: The direct materials cost, direct labor cost, and machine-hours used
for Jobs P and Q are as follows: Sweeten Company had no overapplied or underapplied
manufacturing overhead costs during the year. Required: For questions 1-8, assume that Sweeten
Company uses a plantwide predetermined overhead rate with machine-hours as the allocation
base. For questions, 9 15 , assume that the company uses predetermined departmental overhead
rates with machine-hours as the allocation base in both departments. 10. How much
manufacturing overhead was applied from the Molding Department to Job P and how much was
applied to Job Q? (Do not round intermediate calculations.)

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  • 1. Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the year-Job P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours would be required for the period's estimated level of production. Sweeten also estimated $29 , 000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.70 per machine-hour. Because Sweeten has two manufacturing departments-Molding and Fabrication-it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rates: The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 9 15 , assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation base in both departments. 10. How much manufacturing overhead was applied from the Molding Department to Job P and how much was applied to Job Q? (Do not round intermediate calculations.)