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	10,000
Estimated variable manufacturing overhead per direct labor-hour	1.00
Estimated total direct labor-hours to be worked	2000
Total actual manufacturing overhead costs incurred	12,500

	Job P	Job Q
Direct Materials	13,000	8,000
Direct Labor Cost	21,000	7,500
Actual direct labor-hours worked	1,400	500

A) Assume the ending raw materials inventory is $1,000 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.

B) 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.)

C) 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.)

D) 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.)

E) Prepare a completed Work in Process T-account including the beginning and ending balances and all debits and credits posted to the account.

F) Prepare a schedule of cost of goods sold.

G) Prepare the journal entry to transfer costs from Finished Goods to Cost of Goods Sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

H) What is the amount of underapplied or overapplied overhead?