7 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: Molding Fabrication 4,400 Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour 2,640 Total 7,040 $ $ $ 26,400 17,600 44,000 $ 1.40 $ 2.20 + Direct materials Job P $ 22,880 $ 14,080 Job Q Direct labor cost $ 36,960 $ 13,200 Actual machine-hours used: Molding 3,040 1,410 Fabrication Total 1,060 1,530 4,100 2,940 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. 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. 9. What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.)