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 $$28,200$ of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $$2\mathrm{.}50$ 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:

Estimated total machine$-$hours used

Estimated total fixed manufacturing overhead

Estimated variable manufacturing overhead per machine$-$hour

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

$\backslash$table$[[,$Job P$,$Job Q$],[$Direct materials,$$21,000,$$$12,000$