please answer the question with an explanation

[ The following information applies to the questions displayed below. J Sweeten Company had nojobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only twojobs during the yearJob P and Job Q. The company uses a plantwide predetermined overhead rate based on machine-hours. At the beginning ofthe year, it estimated that 4,000 machine-hours would be required for the period's estimated level of production. Sweeten also estimated $25,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.70 per machine-hour. Because Sweeten has two manufacturing departmentsMolding and Fabricationit 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: Molding Fabrication Total Estimated total machine-hours used 2,566 1,566 4,666 Estimated total fixed manufacturing overhead $ 16,666 $ 15,666 $ 25,666 Estimated variable manufacturing overhead per machine-hour $ 1.46 $ 2.26 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job Q Direct materials $ 13,666 $ 8,666 Direct labor cost $ 21,666 $ 7,566 Actual machine-hours used: Molding 1, 799 see Fabrication 666 966 Total 2, 366 1,766 Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. 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 departments. Foundational 2-3 (Static) 3. What is the total manufacturing cost assigned to Job P? (Do not round intermediate calculations. Round your final answer to nearest whole dollar.) Total manufacturing cost