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 Fabrication Total 1,500 $17,250 4,000 $31,000 $ 2.90 $ 3.70 2,500 $13,750 Direct materials. Direct labor cost Job Pl $28,000 Job Q $15,500 $33,000 $13,500 Actual machine-hours used: Molding 3,200 2,300 Fabrication 2,100 2,400 Total 5,300 4,700 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.