Required information [The following information applies to the questions displayed below.] 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 mochine-hours would be required for the period's estimated level of production, Sweeten also estimated $27,800 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.40 per machine-hour. Because Sweeten has two manufocturing 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 overhead costs during the year. Required: 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. 3. What is the total manufacturing cost assigned to Job P? Note: Do not round intermediate calculations. Round your final answer to nearest whole dollar