Sweeten Company had no jobs in progress at the beginning of January and no beginning inventories. It started only two jobs during January$-$job A and job B$.$ Job A$,$ consisting of $20$ units, was completed and sold by the end of January, but job B was still incompleteThe company uses a plant$-$wide predetermined overhead rate based on direct labour hours. The following additional information is available for the company as a whole and for jobs A and B $($all data and questions relate to the month of January$)$:

$\backslash$table$[[$Estimated total fixed manufacturing overhead,$$19,824$