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[ The following information applies to the questions displayed below. ] Sweeten Company had no jobs in progress at the beginning of the year and

[The following information applies to the questions displayed below.]
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 $29,800 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $2.90 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 machinehours. The company gathered the following additional information to enable calculating departmental overhead rates:
\table[[,Molding,Fabrication,Total],[Estimated total machine-hours used,2,500,1,500,4,000],[Estimated total fixed manufacturing overhead,$13,000,$16,800,$29,800
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