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): Molding Fabrication Total Estimated total machine-hours used 2,500 1,500 4,000 Estimated total machine-hour practical capacity 3,500 1,600 5,100 Estimated total fixed manufacturing overhead $10,000 $15,000 $25,000 Estimated variable manufacturing overhead per machine-hour $1.40 $2.20 Job P Job Q Direct materials $13,000 $8,000 Direct labor costs Actual machine-hours used: Molding Fabrication Total Required $21,000 $7,500 1,700 800 600 900 2,300 1,700 Part 1: Perform a basic cost analysis using different assumptions about the costing method used. Assume that for both methods, the company adopts machine hours as the allocation base. Method A: The company uses a single, plantwide predetermined overhead rate and estimated hours used as their driver. Method B: The company uses [two] departmental overhead rates and estimated hours used as their driver. Method C: The company uses a single, plantwide predetermined overhead rate and estimated hour capacity as their driver. Method D: The company uses [two] departmental overhead rates and estimated hours capacity as their driver.