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 4,400 $ 17,600 $ 1.40 Fabrication 2,640 $ 26,400 Total 7,040 $ 44,000 $ 2.20 Direct materials Job P $ 22,880 Job Q $ 14,080 Direct labor cost $ 36,960 $ 13,200 Actual machine-hours used: Molding 3,040 1,410 Fabrication 1,060 1,530 Total 4,100 2,940 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.