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 was completed and sold by the end of March and Job 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 fall data and questions relate to the month of March): Estimated total fixed manufacturing overhead Estimated variable manufacturing overhead per direct labour-hour Estimated total direct labour hours to be worked Total actual manufacturing ovechead costs incurred $ 15,200 5 1.70 3,800 $ 22,000 Job Direct materials Direct labour Actual direct labour-hours Red Job P 5 15,500 349.300 2.980 3 9.300 $1,600 200 1. 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.) View transaction list Journal entry worksheet