Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. The company has two manufacturing departmentsMolding and Fabrication. It started, completed, and sold only twojobs during MarchJob P and Job Q. The following additional information is available for the company as a whole and for Jobs P and 0 (all data and questions relate to the month of March): Molding Fabrication Total Estimated total machine-hours used 3,900 2,340 6,240 Estimated total fixed manufacturing overhead $ 15,600 $ 23,400 $ 39,000 Estimated variable manufacturing overhead per $ 1 40 $ 2 20 machinehour Job P Job Q Direct materials $ 20,280 $ 12,480 Direct labor cost $ 32,760 $ 11,700 Actual machine-hours used: Molding 2,660 1,250 Fabrication 940 1,390 Total 3,600 2,640 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. What was Sweeten Company's cost of goods sold for March? (Do not round intermediate calculations.)