11 Lansing Company started its operation on July 1 with no beginning inventories. I started two jobs during that of stoly and Job Q. Job P was completed and sold by the end of July. Job was completed but was not sold by the end olul.com The company uses a plant-wide predetermined overhead rate based on direct labor-hours (DLHs) and applies MOH costs based on the actual DLHs. 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 July): Estimated total fixed manufacturing overhead (MOH) Estimated variable manufacturing overhead cost per DLH Total actual manufacturing overhead costs incurred ? $ 1.30 170,000 s Job Direct materials Direct labor cost Estimated DLHS Actual DLHs worked Job P $ 17,500 $ 43,200 2,700 2.400 $ $ 9,300 11,700 630 650 The ending inventory balance of Work-in-process: The ending inventory balance Finished Goods Inventory: $0 $24,380 17 What was the estimated total FIXED MOH? A. $ 12,987 B. $ 17,316 $ 12,870 D. $ 11,895 E. None of the above