[The following information applies to the questions displayed below.] A company had no jobs in progress at the beginning of the month and no beginning inventories. The company has two manufacturing departments. It started, completed, and sold only two jobs during the month-Job A and Job B. The following additional information is available (all data and questions relate to the current month): Estimated total machine-hours used Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per machine-hour Direct materials Job A $15,000 Direct labor cost $22,600 Job B $9,000 $8,300 Actual machine-hours used: Molding 1,900 1,000 Fabrication Total 800 2,700 1,100 2,100 Department Department 1 2 2,500 1,500 $10,500 $15,300 Total 4,000 $25,800 $ 1.60 $ 2.40 The company had no underapplied or overapplied manufacturing overhead costs during the month.