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 3,600 $ 14,400 $ 1.40 Fabrication 2,160 $ 21,600 Total 5,760 $ 36,000 $ 2.20 Job Q Direct materials Direct labor cost Job P $ 18,720 $ 11,520 $ 30,240 $ 10,800 Actual machine-hours used: Molding Fabrication 2,440 860 Total 3,300 1,150 1,310 2,460 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.