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 $26,600 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.10 per machine-hour. Because Sweeten has two manufacturing departments - Molding and Fabrication-it is conisidering replacing its plantwide overhead rate with departmental rates that would aiso be based on machine hours. The company gathered the following additional information to enable calculating departmental overhead rates: The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Sweeten Compary had no overapplied or underapplied manufacturing overthead costs during the yeor: Required: For questions 18 , assume that Sweeten Company uses a plantwide peedetermined avertheod rate with machine hours as the difocation base. For questions, 9.15 , assume that the company uses predeletmined departasental ovetheod rates with Sweeten Company had no overapplied or underapplied manufactuing overthead costs during the year. Required: For questions 18, 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 overthead rates with machine hours as the allocation base in both departments. 14. Assume that Sweeten Compary uses cost-plus paicing (and a markup percentage of 80 s. of total manufacturing cost) to establish selling prices for all of its jobs, If Job P inctudes 20 units and Job Q includes 30 units, what selling price would the company establish for Jobs P and Q ? What are the selling prices for both jobs when stated on a per unit basis? Note: Do not round intermediate celeulations. Round your final answers to nearest whole dollar