Surcrcn Company had no jobs in progress at thc lvginning of March and no hcginning inventories. company has two manufxturing departmcntvMolding and Fabrication. It started, completed. and vld only jobs during MarchJob P and Job Q. additional information is available fcy company as a whole and for Jobs p and Q (all data and questions relate to the month of Estimated total machinehouts , Estimated total fixed manufacturing overhead Estimated varia b'e manufacturing overhead per machine.hour . Direct materials Direct labor cost . Actual machine-hours used: Molding Fabrication . , Total Molding 2.500 SIO.ooo Fabrication 1.500 $15.000 $2.20 JOO P $13.000 $21.000 1.700 600 2.300 Total 4.000 "5.000 Job O SB.OOO $7.500 800 900 1.700 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during thc month.