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	$	16,000
Estimated variable manufacturing overhead per direct labour-hour	$	1.90
Estimated total direct labour-hours to be worked		4,000
Total actual manufacturing overhead costs incurred	$	22,200

	Job P		Job Q
Direct materials	$	22,700	$	8,500
Direct labour	$	58,900	$	10,450
Actual direct labour-hours worked		3,100		550

11. Prepare a schedule of cost of goods sold. (Do not leave any empty spaces; input a 0 wherever it is required.)