Oriental Company started its operation on March I with no beginning inventories. It started two jobs during March-Job P.and Job Q. Job Pwas completed and sold by the end of March. Job Q was completed but was not sold by the end of March. The company uses a plant-wide predetermined overhead rate based on direct labor-hours-(DLHS). 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 cost per DLH Total actual manufacturing overhead costs incurred 1.30 S 170,000 Job Q Job P Direct materials 9,300 17,500 Direct labor cost 11,700 43,200 S 640 Estimated DLHS 2,900 650 Actual DLHS worked 2,400 The ending inventory balance of Work-in-process: The ending inventory balance Finished Goods Inventory: 30 sO $0 $24,380 LLEL S 1.3x ST+7 the estimated total FIXED MOH What was 13,806 18,408 12,870 S 11,895 D. None of the above CPE