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): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine- hour Direct materials Job P $ 22,360 Job Q $ 13,760 Direct labor cost $ 36,120 $ 12,900 Actual machine-hours used: Molding 2,970 1,380 Fabrication 1,030 1,500 Total 4,000 2,880 Molding 4,300 $ 17,200 $ 1.40 Fabrication 2,580 $ 25,800 $ 2.20 Total 6,880 $ 43,000 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month. Required: For questions 1 to 9, assume that Sweeten Company uses departmental predetermined overhead rates with machine- hours as the allocation base in both departments and Job P included 20 units and Job Q included 30 units. For questions 10 to 15, assume that the company uses a plantwide predetermined overhead rate with machine-hours as the allocation base.