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 the March and Job Q was incomplete at the end of the 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	$	12,800
Estimated variable manufacturing overhead per direct labor-hour	$	1.10
Estimated total direct labor-hours to be worked		3,200
Total actual manufacturing overhead costs incurred	$	15,600

	Job P		Job Q
Direct materials	$	16,100	$	9,200
Direct labor cost	$	39,100	$	10,200
Actual direct labor-hours worked		2,300		600

1. Assume the ending raw materials inventory is $2,200 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured

Schedule of Cost of Goods Manufactured
Direct materials:
Raw materials inventory, beginning	?
Add: Purchases of raw materials	?
Total raw materials available	0
Less: Raw materials inventory, ending	?
Raw materials used in production		$0
Direct labor		?
Manufacturing overhead applied to work in process inventory		?
Total manufacturing costs		0
Add: Beginning work in process inventory		?
		0
Less: Ending work in process inventory		?
Cost of goods manufactured		$0

2. Prepare a completed Work in Process T-account including the beginning and ending balances and all debits and credits posted to the account.

Work in Process
Beg. bal.
End. bal.

3. Prepare the journal entry to close the amount of underapplied or overapplied overhead to Cost of Goods Sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)