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 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):

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Molding Fabrication Total

Estimated total machine-hours used2,500 1,500 4,000

Estimated total fixed manufacturing overhead14,750 17,850 32,600

Estimated variable manufacturing overhead per machine hour3.30 4.10

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Job PJob Q

Direct materials32,00017,500

Direct labor cost36,20015,100

Actual machine hours used:

Molding3,6002,700

Fabrication2,5002,800

Total6,1005,500

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

Required:

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

1. How much manufacturing overhead was applied to Job P and how much was applied to Job Q?(Do not round intermediate calculations.)

Manufacturing overhead applied: Job P_______? Job Q_____?