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 28 600 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of 2 60 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 Estimated total machine hours used Estimated total fixed manufacturing overhead Molding Fabrication 2 500 1 500 16 350 3 10 12 250 2 30 Estimated variable manufacturing overhead per machine hour The direct materials cost direct labor cost and machine hours used for Jobs P and Q are as follows Direct materials Direct labor cost Actual machine hours used Molding Fabrication Job P 22 000 28 200 2 600 1 500 4 100 Job Q 12 500 11 100 1 700 1 800 3 500 Total 4 000 28 600 Total 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 5 What is the total manufacturing cost assigned to Job Q Do not round intermediate calculations