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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 $$26,200$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}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:

Molding Fabrication Total

Estimated total machine$-$hours used $2,5001,5004,000$

Estimated total fixed manufacturing overhead $ $10,750$ $ $15,450$ $ $26,200$

Estimated variable manufacturing overhead per machine$-$hour $ $1\mathrm{.}70$ $ $2\mathrm{.}50$

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 $ $16,000$ $ $9,500$

Direct labor cost $ $23,400$ $ $8,700$

Actual machine$-$hours used:

Molding $2,0001,100$

Fabrication $9001,200$

Total $2,9002,300$

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.

$15.$ What is Sweeten Company$$s cost of goods sold for the year?

Note: Do not round intermediate calculations.