calculate the cost of goods sold using the direct method.

Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $10,000 $ 1.00 2.000 $12,500 Direct materials Direct labor cost Actual direct labor-hours worked Job P Job Q $ 13,000 $8,000 $ 21.000 $7,500 1,400 500