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 $25,800 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $1.90 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: Estimated total machine-hours used Estimated variable manufacturing overhead per machine-hour Molding 2,500 $ 10,500 $ 1.60 Fabrication 1,500 Total 4,000 $ 15,300 $ 2.40 $ 25,800 Estimated total fixed manufacturing overhead The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Direct naterials Direct labor cost Actual machine-hours used: Fabrication Molding Total Job P $ 15,000 $ 22,600 Job Q $ 9,000 $ 8,300 1,900 800 2,700 1,000 1,100 2,100 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. 8. What is Sweeten Company's cost of goods sold for the year? (Do not round intermediate calculations.) Cost of goods sold 9. What are the company's predetermined overhead rates in the Molding Department and the Fabrication Department? (Round your answers to 2 decimal places.) Molding Department Fabrication Department Predetermined Overhead Rate per MH per MH 11. How much manufacturing overhead was applied from the Fabrication Department to Job P and how much was applied to Job Q? (Do not round intermediate calculations.) Manufacturing overhead applied Job P Job Q