8.	Assume the ending raw materials inventory is $2,800 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured.

The following information applies to the questions displayed below.) Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-Job P and Job Q. Job P was completed and sold by the end of the March and Job Q was incomplete at the end of the March. The company uses a plantwide predetermined overhead rate based on direct labor-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): $15,200 Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked $ 1.70 3,800 22,000 Total actual manufacturing overhead costs incurred Direct materials Direct labor cost Actual direct labor-hours worked Job P Job Q $15,500 $ 9,800 $49,300 $13,600 900 800 2,900