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 $31,400 of foced manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.30 per machine-hour. Because Sweeten has two monufacturing 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: The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Sweeten Company had no overapplied or underapplied manufacturing overtiead costs during the yeat. 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 predetermined departmental overhead rates with machine-hours as the allocation base in both deportments. 2. How much manufacturing overhead was applied to Job P and how much was applied to Job Q? (Do not round intermedlate calculations.) 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 $31,400 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.30 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: The direct materials cost, difect labor cost, and machine-hours used for Jobs P and Q are as follows: Sweeten Company had no overopplied or underapplied manufacturing overhead costs during the year. Required: For questions 1-8, assume that Sweeten Company uses o plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 9-15, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocotion bose in both departments. 6. If Job Q includes 30 units. what is its unit product cost? (Do not round intermediate calculations, RCnd your final answer to nearest whole dollar.)