[The following information applies to the questions displayed below.] 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 $30,200 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 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: Estimated total machine-hours used Molding Fabrication 2,500 1,500 Estimated total fixed. ufacturing overhead Estimated variable manufacturing overhead per machine-hour $ 13,250 $ 2.70 $ 16,950 $ 3.50 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Direct materials. Direct labor cost. Actual machine-hours used: Molding Fabrication Total Swenton Compra Job P $ 26,000 $ 31,400 3,000 1,900 4,900 Job 0 $ 14,500 $ 12,700 2,100 2,200 4,300 Total 4,000 $ 30,200 my work 14. Assume that Sweeten Company uses cost-plus pricing (and a markup percentage of 80% of total manufacturing cost) to establish selling prices for all of its jobs. If Job P includes 20 units and Job Q includes 30 units, what selling price would the company establish for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis? Note: Do not round intermediate calculations. Round your final answers to nearest whole dollar. Total price for the job Selling price per unit Job P Job Q 15. What is Sweeten Company's cost of goods sold for the year? Note: Do not round intermediate calculations. Cost of goods sold