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): Molding Fabrication TotalEstimated total machine-hours used 2,500 1,500 4,000Estimated total fixed manufacturing overhead $14,750 $17,850 $32,600Estimated variable manufacturing overhead $3.30 $4.10 per machine-hour Job O Job Q Direct materials $32,000 $17,500 Direct labor cost $36,200 $15,100 Actual machine-hours used Molding 3,600 2,700 Fabrication 2,500 2,800 Total 6,100 5,500 Sweeten Company had no underapplied or overapplied manufacturing overhead costs during the month.
Required

For the following questions 1-8, assume that Sweeten Company uses a plant-wide predetermined overhead rate with machine-hours as the allocation base.

1. Assume that Sweeten Company used cost-plus pricing (and a markup percentage of 80% of the total manufacturing cost) to establish selling prices for all of its jobs. What selling price would the company have established for Jobs P and Q? What are the selling prices for both jobs when stated on a per unit basis assuming 20 units were produced for Job P and 30 units were produced for Job Q? (Do not round intermediate calculations. Round your final answers to the nearest whole dollar.)

2. What was Sweeten Company's cost of goods sold for March?