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 Molding 3,100 $ 12,400 $ 1.40 Fabrication 1,860 $ 18,600 $ 2.20 Total 4,960 $ 31,000 Direct materials Job P $ 16,120 Job Q $ 9,920 Direct labor cost $ 26,040 $ 9,300 Actual machine-hours used: Molding 2,160 990 Fabrication Total 740 2,900 1,070 2,060 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.