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):

MoldingFabricationTotalEstimated total machine-hours used2,5001,5004,000Estimated total fixed manufacturing overhead$12,000$16,200$28,200Estimated variable manufacturing overhead per machine-hour$2.20$3.00

Job PJob QDirect materials$21,000$12,000Direct labor cost$27,400$10,700Actual machine-hours used:Molding2,5001,600Fabrication1,4001,700Total3,9003,300

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