Assume the ending raw materials inventory is $1,700 and the company does not use any indirect materials.

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):

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

Prepare a schedule of cost of goods manufactured.