Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-job P and job Q. Job P, consisting of 30 units, was completed and sold by the end of the March but job Q was still incomplete The company uses a plantwide predetermined overhead rate based on direct labour-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 $ 14, 000 Estimated variable manufacturing overhead per direct labour-hour $ 1.80 Estimated total direct labour-hours to be worked 2, 800 Total actual manufacturing overhead costs incurred $ 17, 200 Job P Job Q Direct materials $17, 700 $ 8,800 Direct labour cost $36, 100 $ 8,550 Actual direct labour-hours worked 1,900 450 Assume the ending raw materials inventory is $1,800 and the company does not use any indirect materials. Required: Prepare the journal entry to transfer costs from Work in Process to Finished Goods. (Do not round intermediate calculations. If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)Journal entry worksheet Record the entry to transfer costs from work in process to finished goods Note: Enter debits before credits. Transaction General Journal Debit Credit 1 explanation