[The following information applies to the questions displayed below.] 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 Molding 3,400 $ 13,600 $ 1.40 Fabrication 2,040 $ 20,400 $ 2.20 Total 5,440 $ 34,000 Direct materials Job P $ 17,680 Direct labor cost $ 28,560 Job Q $ 10,880 $ 10,200 Actual machine-hours used: Molding 2,280 1,090 Fabrication Total 820 3,100 1,250 2,340 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.