Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Direct materials Job P $13,000 Job Q $ 8,000 Direct labor cost $ 21,000 $ 7,500 Actual machine-hours used: Molding Fabrication Total 1,700 600 2,300 800 900 1,700 Molding 2,500 $ 10,000 Fabrication 1,500 Total $ 15,000 4,000 $ 25,000 $ 1.40 $ 2.20 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, 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. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. 8. Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis? (Do not round intermediate calculations.) Job P Job Q Total price for the job Selling price per unit