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 Direct materials Job P $ 20,280 Job $ 12,480 Direct labor cost $ 32,760 $ 11,700 Actual machine-hours used: Molding Fabrication 2,660 940 1,250 Total 3,600 1,390 2,640 Molding 3,900 Fabrication Total $ 15,600 $ 1.40 2,340 $ 23,400 $ 2.20 6,240 $ 39,000 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.