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I, for the life of me, cannot figure out the cost of goods sold! I know under the departmental approach the total cost of the

I, for the life of me, cannot figure out the cost of goods sold! I know under the departmental approach the total cost of the job amount to $158400, but this is not the correct answer. What am I doing wrong?

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Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding and Fabrication. It started, completed, and sold only two jobs during MarchJob P and Job 0. The following additional information is available for the company as a whole and for Jobs P and 0 (all data and questions relate to the month of March): Molding Fabrication Total Estimated total machinehours used 2.500 1,500 4,000 Estimated total fixed manufacturing overhead $13,750 $17,250 $31,000 Estimated variable manufacturing overhead per machinehour $ 2.90 $ 3.70 ' Job P Job 0 Direct materials $28,000 $15,500 Direct labor cost $33,000 $13,500 Actual machinehours used: Molding 3,200 2,300 Fabrication 2,100 2,400 Total 5,300 4,700 ' Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1-8, assume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions 9-15, assume that the company uses departmental predetermined overhead rates with machine-hours as the allocation base in both departments. 15. What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.) -:|

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