4. Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during Marchjob P and job Q. Job P, consisting of 20 units, was completed and sold by the end of the March but job Q was still incomplete. The company uses a plantwide predetermined overhead rate based on direct labour-hours. 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): Estimated total fixed manufacturing overhead $ 12,000 Estimated variable manufacturing overhead per direct labour-hour $ 1.20 Estimated total direct labour-hours to be worked 2,000 Total actual manufacturing overhead costs incurred $ 13,500 ________________________________________ Job P Job Q Direct materials $ 13,000 $ 8,000 Direct labour cost $ 21,000 $ 7,500 Actual direct labour-hours worked 1,400 500 ________________________________________ Required: How much manufacturing overhead was applied to job P and job Q?