Prepare the journal entry to transfer costs from Work in Process to Finished Goods. 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): $ 14,500 $ 190 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 2,900 $ 18,000 Job P Job Q Direct materials $ 18,500 $ 8,900 Direct labor cost $ 40,000 $10,000 2.000 500 Actual direct labor-hours worked