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 $ 15,200 Estimated variable manufacturing overhead per direct labor-hour $ 1.70 Estimated total direct labor-hours to be worked 3,800 Total actual manufacturing overhead costs incurred $ 22,000 Job P Job Q Direct materials $ 15,500 $ 9,800 Direct labor cost $ 49,300 $ 13,600 Actual direct labor-hours worked 2,900 800 Required: Prepare the journal entry to apply manufacturing overhead to production. (Do not round intermediate calculations.)