Assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.

Predetermined overhead rate = 8.15 per MH

Manufacturing overhead applied for Job P = 20375 and Job Q = 15485

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 adl 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 Molding Fabrication Total 4,000 $10,250 $15,150 $25,400 2,500 1,500 $ 1.50 2.30 Job P $14,000 $21,800 Job Q $8,500 $7,900 Direct materials Direct labor cost Actual machine-hours used: Molding Fabrication Total 1,800 700 900 1,000 1,900 2,500 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month