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 Direct labor cost Actual machine-hours used: Molding Fabrication Total Job P $24,000 Job Q $13,500 $29,800 $11,900 2,800 1,900 1,700 2,000 4, 500 3,900 Molding Fabrication Total 2,500 $12, 750 $ 2.50 1,500 $16, 650 $ 3.30 4,000 $29, 400 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: