Assume the ending raw materials inventory is $1,700 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured.

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 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):

Estimated total fixed manufacturing overhead	$	13,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.70
Estimated total direct labor-hours to be worked		2,700
Total actual manufacturing overhead costs incurred	$	17,100

	Job P		Job Q
Direct materials	$	17,600	$	8,700
Direct labor cost	$	32,400	$	7,200
Actual direct labor-hours worked		1,800		400