8 Albatross Company started its operation on March 1 with no beginning inventories. It started two jobs during March-Job P and Job Q. Job P was completed and sold by the end of March. Job Q was completed but was not sold by the end of March. The company uses a plant-wide predetermined overhead rate based on direct labor-hours (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 March) Estimated total fixed manufacturing overhead (MOH) Estimated variable manufacturing overhead cost per DLH Total actual manufacturing overhead costs incurred S 1.30 S 170,000 Direct materials Direct labor cost Estimated DLHs Actual DLHs worked Job P S17,500 S 43,200 Job Q S 9,300 $ 11,700 630 650 2,700 2,400 The ending inventory balance of Work-in-process The ending inventory balance Finished Goods Inventory: SO $24,380 12 What was the estimated total FIXED MOH? A. S C. S E. None of the above 12,987 17,316 12,870 11,895