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	$	13,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.70
Estimated total direct labor-hours to be worked		2,700
Total actual manufacturing overhead costs incurred	$	17,100

Job P

Job Q

Direct materials

$

17,600

$

8,700

Direct labor cost

$

32,400

$

7,200

Actual direct labor-hours worked

1,800

400

2.

How much manufacturing overhead was applied to Job P and Job Q? (Round your intermediate calculations to 2 decimal places.)

4-a.	If Job P includes 20 units, what is its unit product cost?

4-b.	What is the total amount of manufacturing cost assigned to Job Q as of the end of March (including applied overhead)?

Assume the ending raw materials inventory is $1,700 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Assume that the company does not use any indirect labor. Prepare the journal entry to record the direct labor costs added to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Prepare the journal entry to apply manufacturing overhead costs to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Assume the ending raw materials inventory is $1,700 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured. Prepare the journal entry to transfer costs from Work in Process to Finished Goods. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Prepare a completed Work in Process T-account including the beginning and ending balances and all debits and credits posted to the account. Prepare a schedule of cost of goods sold.