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	$	11,500
Estimated variable manufacturing overhead per direct labor-hour	$	1.30
Estimated total direct labor-hours to be worked		2,300
Total actual manufacturing overhead costs incurred	$	14,000

	Job P		Job Q
Direct materials	$	14,500	$	8,300
Direct labor cost	$	19,600	$	9,100
Actual direct labor-hours worked		1,400		650

5.Assume the ending raw materials inventory is $1,300 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. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

6.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.)

7. 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.)

8. Assume the ending raw materials inventory is $1,300 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured.