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 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):

Estimated total fixed manufacturing overhead	$	10,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.10
Estimated total direct labor-hours to be worked		2,100
Total actual manufacturing overhead costs incurred	$	12,600

	Job P		Job Q
Direct materials	$	13,100	$	8,100
Direct labor cost	$	14,400	$	6,600
Actual direct labor-hours worked		1,200		550

5. Assume the ending raw materials inventory is $1,100 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.

(1- Record the purchases of raw materials on account.)

(2- Record the issuance of direct materials for use in production.)

6- Assume that the company does not use any indirect labor. Prepare the journal entry to record the direct labor costs added to production

( Record entry to direct labor costs added to production.)

7- Prepare the journal entry to apply manufacturing overhead costs to production.

( Record entry to apply manufacturing overhead costs to production)

9- Prepare the journal entry to transfer costs from Work in Process to Finished Goods.

( Record entry to transfer costs from Work in Process to Finished Goods.)

12- Prepare the journal entry to transfer costs from Finished Goods to Cost of Goods Sold.

( Record entry to transfer costs from Finished Goods to Cost of Goods Sold.)

13- What is the amount of underapplied or overapplied overhead?

14- Prepare the journal entry to close the amount of underapplied or overapplied overhead to Cost of Goods Sold.

( Record entry to close the amount of underapplied or overapplied overhead to Cost of Goods Sold.)

8. Assume the ending raw materials inventory is $1,100 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured. Schedule of Cost of Goods Manufactured Direct materials: Total raw materials available Raw materials used in production Total manufacturing costs