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 $26,200 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.00 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 total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding 2,500 $ 10,750 $ 1.70 Fabrication 1,500 $ 15,450 $ 2.50 Total 4,000 $ 26,200 The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Direct materials. Direct labor cost Actual machine-hours used: Molding Job P $ 16,000 $ 23,400 Job Q $ 9,500 $ 8,700 2,000 1,100