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 March- Job 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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Direct materials Job P $ 23,400 Job Q $ 14,400 Direct labor cost $ 37,800 $ 13,500 Actual machine-hours used: Molding 3,020 1,440 Fabrication 1,080 1,660 Total 4,100 3,100 Molding 4,500 $ 18,000 Fabrication 2,700 $ 27,000 Total 7,200 $ 45,000 $ 1.40 $ 2.20 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, assume that Sweeten Company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments and Job P Included 20 units and Job Q Included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. 15. What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.) Cost of goods sold