Sweeten Company had no jobs in progress at the beginning of March and no beginning inven tories. It started only two jobs during March Job 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 . .. . . .. . . Estimated variable manufacturing overhead per direct labor-hour . . . Total actual manufacturing overhead costs incurred . 2,000 . .$12,500 Job P Job Q Direct Actual direct labor-hours worked. . $13,000 $8,000 $21,000 $7,500 500 1,400