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 predeterm overhead rate based on machine-hours. At the beginning of the year, it estimated that 4,000 machine-hours wo be required for the period's estimated level of production. Sweeten also estimated $31,400 of fixed manufacture overhead cost for the coming period and variable manufacturing overhead of $3.30 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: Total Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Molding 2,500 Fabrication. 1,500 4,000 $ 14,000 $ 3.00 $ 17,400 $ 3.80 $ 31,400 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 Fabrication Total Job P $ 29,000 Job Q $ 16,000 $ 33,800 $ 13,900 3,300 2,400 2,200 2,500 5,500 4,900