Required information

[The following information applies to the questions displayed below.]

Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departments--Molding and Fabrication. It started, completed, and sold only two jobs during MarchJob P and Job Q. The following additional information is available for the company as a whole and for Jobs P and Q (all data and questions relate to the month of March):

	Molding			Fabrication			Total
Estimated total machine-hours used		2,500			1,500			4,000
Estimated total fixed manufacturing overhead	$	14,000		$	17,400		$	31,400
Estimated variable manufacturing overhead per machine-hour	$	3.00		$	3.80

	Job P			Job Q
Direct materials	$	29,000		$	16,000
Direct labor cost	$	33,800		$	13,900
Actual machine-hours used:
Molding		3,300			2,400
Fabrication		2,200			2,500
Total		5,500			4,900

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 Companys cost of goods sold for March? (Do not round intermediate calculations.)