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 MarchJob 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 used2,5001,5004,000Estimated total fixed manufacturing overhead $15,000$18,000$33,000Estimated variable manufacturing overhead per machine-hour $3.40$4.20

Job P Job Q Direct materials $33,000$18,000Direct labor cost $37,000$15,500Actual machine-hours used:Molding3,7002,800Fabrication2,6002,900Total6,3005,700

Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.

The Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.