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 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):

Estimated total fixed manufacturing overhead	$	13,600
Estimated variable manufacturing overhead per direct labor-hour	$	1.30
Estimated total direct labor-hours to be worked		3,400
Total actual manufacturing overhead costs incurred	$	18,000

	Job P			Job Q
Direct materials	$	18,500		$	9,400
Direct labor cost	$	47,500		$	13,300
Actual direct labor-hours worked		2,500			700

Please answer the following based on this information:

8) If Sweeten Company requistioned $31,700 from raw materials inventory during March, then how much indirect materials cost would be included in Manufacturing Overhead Incurred?

9) If Sweeten Company's labor time tickets totaled $66,100 for the month of March, then how much indirect labor cost would be included in Manufacturing Overhead Incurred?

10) Calculate the cost of goods sold using the direct method.

11) Calculate the cost of goods manufactured using the indirect method.

12) Calculate the cost of goods sold using the indirect method.

13) How would you revise your answer to part 11 if the company had beginning work in process inventory of $9,400?

14) How would you revise your answer to part 12 if the company had beginning finished goods inventory of $13,400?

15) Assume that Job P includes 25 units that each sell for $4,000 and that the company's selling and administrative expenses in March were $10,500. Prepare an absorption costing income statement for March.