any 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 March and Job Q was incomplete at the end of March. 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 Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour-hours to be worked Total actual manufacturing overhead costs incurred $ 12,500 $ 1.50 2,500 $ 16,000 Direct materials Direct labour Actual direct labour-hours worked Job P $ 16,500 $ 25,600 1,600 Job Q $ 8,500 $ 12,000 750 8. Assume the ending raw materials inventory is $1,500 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured. (Do not leave any empty spaces; Input a 0 wherever it is required.) Schedule of Cost of Goods Manufactured Direct materials: Total raw materials available 0 Raw materials used in production $ 0 Total manufacturing costs 0 Raw materials used in production $ 0 Total manufacturing costs 0 0 $ 0 Cost of goods manufactured