Given the data answer the questions.

Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Molding 3,100 $ 12,400 Direct materials Job P $ 16,120 Job Q $ 9,920 Direct labor cost $ 26,040 $ 9,300 Actual machine-hours used: Molding Fabrication Total 2,160 740 2,900 990 1,070 2,060 Fabrication Total 1,860 $ 18,600 4,960 $ 31,000 $ 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. . What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.) Cost of goods sold