Sweeten Company had no jobs in progress at the beginning of the year and no beginning inventories. it ctarted. 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 $31,400 of foced manufacturing overhead cost for the coming period and variable manufacturing overheod of $3.30 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. The direct materials cost, direct labor cost, and machine hours used for Jobs P and Q are as foliows: Sweeten Company had no overapplied or underapplied manufacturing overhead costs during the year Required: For questions 1-8, as sume that Sweeten Company uses a plantwide predetermined overhead rate with machine-hours as the allocation base. For questions, 915, assume that the company uses predetermined departmental overhead rates with machine-hours as the allocation base in both departments. 2. How much manufacturing overhead was applied to Job P and how much was applied to Job Q? Note: Do not round intermediate calculations