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 $ 1.00 2,000 12,500 incurred Direct materials Direct labor cost Actual direct labor-hours worked Required: Job P Job Q 13,00 8,000 21,00 7,500 1,400 500 Assume that the company does not use any indirect labor. Prepare the journal