The direct materials cost, direct labor cost, and machine-hours used for Jobs P and Q are as follows: Job P Job Q Direct materials Direct labor cost Molding Actual machine-hours used: Fabrication Total $ 21,000 $ 12,000 $ 27,400 $ 10,700 2,500 1,600 1,400 3,900 1,700 3,300 Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year. 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 predetermined departmental overhead rates with machine-hours as the allocation base in both departments.