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 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	$	10,000
Estimated variable manufacturing overhead per direct labour-hour	$	1.00
Estimated total direct labour-hours to be worked		2,000
Total actual manufacturing overhead costs incurred	$	12,500

	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

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.)

Journal entry worksheet

• Record entry to apply manufacturing overhead costs to production.

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

8. Assume the ending raw materials inventory is $1,000 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured. (Do not leave any empty spaces; input a 0 wherever it is required.)

9. Prepare the journal entry to transfer costs from Work in Process to Finished Goods. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Journal entry worksheet

• Record entry to transfer costs from Work in Process to Finished Goods.