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 plantwide 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 $13,000

Estimated variable manufacturing overhead per direct labor-hour              $1.60

Estimated total direct labor-hours to be worked 2,600

Total actual manufacturing overhead costs incurred $17,000

Job P Job Q

Direct materials              $             17,500 $            8,600  

Direct labor cost             $             28,900 $             13,600  

Actual direct labor-hours worked 1,700                   800  

a. What is the company’s predetermined overhead rate? (Round your answers to 2 decimal places.)

Predetermined overhead rate ____ per DLH

b. How much manufacturing overhead was applied to Job P and Job Q? (Round your intermediate calculations to 2 decimal places.)

Manufacturing overhead applied: Job P ____     Job Q______

c. What is the direct labor hourly wage rate?

Direct labor hourly wage rate:     Job P___   Job Q_____