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

$

13,200

Estimated variable manufacturing overhead per direct labor-hour

$

1.20

Estimated total direct labor-hours to be worked

3,300

Total actual manufacturing overhead costs incurred

$

17,000

Job P

Job Q

Direct materials

$

17,500

$

9,300

Direct labor cost

$

43,200

$

11,700

Actual direct labor-hours worked

2,400

650

Prepare a journal entry to transfer costs from Work in Process to Finished Goods