Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started only two jobs during March-job F and job Q. Job P, consisting of 20 units, was completed and sold by the end of the March but job O was still incomplete. 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 $12.000 Estimated variable manufacturing overhead per direct labour-hour $1.20 Estimated total direct labour-hours to be worked 2,000 Total actual manufacturing overhead costs incurred $13.500 Job p Job Q Direct materials $13,000 $8.000 Direct labour cost $21,000 $7,500 Actual direct labour-hours worked 1.400 500