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 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 $ 14,400 Estimated variable manufacturing overhead per direct labor-hour $ 1.50 Estimated total direct labor-hours to be worked 3,600 Total actual manufacturing overhead costs incurred $ 20,000 ________________________________________ Job P Job Q Direct materials $ 15,000 $ 9,600 Direct labor cost $ 40,500 $ 12,000 Actual direct labor-hours worked 2,700 800 ________________________________________

11. Calculate the cost of goods manufactured using the indirect method.

12. Calculate the cost of goods sold using the indirect method.

13. How would you revise your answer to question 11 if the company had beginning work in process inventory of $9,600?

14. How would you revise your answer to question 12 if the company had beginning finished goods inventory of $13,600?