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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 $$33,000$ of fixed manufacturing

overhead cost for the coming period and variable manufacturing overhead of $$3\mathrm{.}70$ 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 machine$-$hours. The company gathered

the following additional information to enable calculating departmental overhead rates:

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.

What is Sweeten Company's cost of goods sold for the year?

Note: Do not round intermediate calculations.