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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 $$31,800$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$3\mathrm{.}40$ 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:

$\backslash$table$[[,,$Molding,Fabrication,Total$],[$Estimated total machine$-$hours used,$2,500,1,500,4,000,],[$Estimated total fixed manufacturing overhead,$$14,250,$$$17,550,$$$31,800,],[$Estimated variable manufacturing overhead per machine$-$hour,$$3\mathrm{.}10,$$$3\mathrm{.}90,,]]$

The direct materials cost, direct labor cost, and machine$-$hours used for Jobs P and Q are as follows:

$\backslash$table$[[,$Job P$,$Job Q$],[$Direct materials,$$30,000,$$$16,500$