# Sweeten Company

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 was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plant-wide predetermined overhead rate based on direct labor-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 \$ 10,000
Estimated variable manufacturing overhead per direct labor-hour \$ 1.00
Estimated total direct labor-hours to be worked 2,000
Total actual manufacturing overhead costs incurred \$12,500

Job P Job Q
Direct materials \$ 13,000 \$ 8,000
Direct labor cost \$ 21,000 \$ 7,500
Actual direct labor-hours worked 1,400 500

1. What is the company’s predetermined overhead rate?
Predetermined overhead rate \$ ___per DLH
2.How much manufacturing overhead was applied to Job P and Job Q?
Job P Job Q
Manufacturing overhead applied \$ ___ \$___
3. What is the direct labor hourly wage rate?
Job P Job Q
Direct labor hourly wage rate___\$ ___\$
4. Required:
a. If Job P included 20 units, what is its unit product cost?
Unit product cost___ \$
b. What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?
Total manufacturing cost___ \$
5. Assume the ending raw materials inventory is \$1,000 and the company does not use any indirect materials. Prepare the journal entries to record raw materials purchases and the issuance of direct materials for use in production.

6. Assume that the company does not use any indirect labor. Prepare the journal entry to record the direct labor costs added to production.

7. Prepare the journal entry to apply manufacturing overhead to production.

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