Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. It started, completed, and sold only two jobs during the year$$Job P and Job Q$.$ The company uses a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, it estimated that $4,000$ machine$-$hours would be required for the period$$s estimated level of production. Sweeten also estimated $$28,600$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}60$ per machine$-$hour.

Because Sweeten has two manufacturing departments$$Molding and Fabrication$$it is considering replacing its plantwide overhead rate with departmental rates that would also be based on machine$-$hours. The company gathered the following additional information to enable calculating departmental overhead rates:

Molding Fabrication Total

Estimated total machine$-$hours used $2,5001,5004,000$

Estimated total fixed manufacturing overhead $ $12,250$ $ $16,350$ $ $28,600$

Estimated variable manufacturing overhead per machine$-$hour $ $2\mathrm{.}30$ $ $3\mathrm{.}10$

The direct materials cost, direct labor cost, and machine$-$hours used for Jobs P and Q are as follows:

Job P Job Q

Direct materials $ $22,000$ $ $12,500$

Direct labor cost $ $28,200$ $ $11,100$

Actual machine$-$hours used:

Molding $2,6001,700$

Fabrication $1,5001,800$

Total $4,1003,500$

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

Required:

For questions $1-8,$ assume that Sweeten Company uses a plantwide predetermined overhead rate with machine$-$hours as the allocation base. For questions, $9-15,$ assume that the company uses predetermined departmental overhead rates with machine$-$hours as the allocation base in both departments.

$15.$ What is Sweeten Company$$s cost of goods sold for the year? $($Do not round intermediate calculations.$)$