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 $$ job P and job Q$.$ The company uses a plant wide predetermined overhead rate based on machine hours. At the beginning of the year estimated that $4000$ machine hours would be required for the period estimated level of production.sweeten also estimated $$25,000$ of fix manufacturing overhead cost for the coming period and variable manufacturing overhead of $$1\mathrm{.}70$ per machine hour.

because Sweden had too manufacturing departments molding, and fabrication $$ it is considering replacing its plant wide 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.