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	$	11,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.30
Estimated total direct labor-hours to be worked		2,300
Total actual manufacturing overhead costs incurred	$	14,000

	Job P			Job Q
Direct materials	$	13,300		$	8,300
Direct labor cost	$	19,600		$	9,100
Actual direct labor-hours worked		1,400			650

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