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 March and Job Q was incomplete at the end of March. 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$12,000Estimated variable manufacturing overhead per direct labour-hour$1.40Estimated total direct labour-hours to be worked2,400Total actual manufacturing overhead costs incurred$14,500

Job PJob QDirect materials$15,000$8,400Direct labour$22,500$10,500Actual direct labour-hours worked1,500700

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