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 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 Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 15,000 $ 2.00 3,000 $ 19,000 Direct materials Direct labor cost Actual direct labor-hours worked Job P $ 19,500 $ 31,500 2,100 Job Q $9,000 $7,500 500 11. Calculate the cost of goods manufactured using the indirect method. Cost of goods manufactured