Sweeten Company had no jobs in progress at the beginning of the year and no beginning irventories. it started, completed, and soid only two jobs during the year-Job P and Job Q. The company uses a piantwide predetermined overhead rate based on mochive-hours. At the beginning of the year, it estimoted that 4,000 machine-hours would be required for the period's estimated level of production. Sweeten also estimated $32,600 of fixed manufacturing overhesd cost for the coming period and variable manufacturing overhead of $3.60 per machine-hourt, Because Sweeten has two manufacturing departments-Moiding and Fabrication-it is considering replacing its plantwide overhead rate with departmental rotes that would also be based on machine-hours. The company gathered the following additional information to enable calculating departmental overhead rotes: The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q afe as foillows: Sweeten Company had no overappiled of underappied manufacturing overhead costs duting the year: Requilfed: For questions 1-8, assume that Swecten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 9.15, assume that the company uses predetermined degartmental overhead rates with machine:hours as the allocotion base in both departments. 3. What is the total manufocturing cost assigned to Job P ? (Do not round intermediate calculations. Round your final answer to nearest whole dollar)