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):

MoldingFabricationTotal

Estimated total machine-hours used 2,500 1,500 4,000

Estimated total fixed manufacturing overhead$10,250 $15,150 $25,400

Estimated variable manufacturing overhead per machine-hour$1.50 $2.30

Job PJob Q

Direct materials$14,000 $8,500

Direct labor cost$21,800 $7,900

Actual machine-hours used:

Molding 1,800 900

Fabrication 700 1,000

Total 2,500 1,900

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

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 departmental predetermined overhead rates with machine-hours as the allocation base in both departments.

5. What was the total manufacturing cost assigned to Job Q?