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Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during MarchJob P and Job Q. Job P was completed and sold by the end of March and Job Q was incomplete at the end of March. The company uses a plantwide predetermined overhead rate based on direct labour-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	$	16,000
Estimated variable manufacturing overhead per direct labour-hour	$	1.90
Estimated total direct labour-hours to be worked		4,000
Total actual manufacturing overhead costs incurred	$	22,200

	Job P		Job Q
Direct materials	$	22,700	$	8,500
Direct labour	$	58,900	$	10,450
Actual direct labour-hours worked		3,100		550

5. Assume the ending raw materials inventory is $3,000 and the company does not use any indirect materials. Prepare the journal entries to record raw materials purchases and the issuance of direct materials for use in production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)