The following information applies to the questions displayed below.]

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	$	14,000
Estimated variable manufacturing overhead per direct labor-hour	$	1.80
Estimated total direct labor-hours to be worked		2,800
Total actual manufacturing overhead costs incurred	$	17,200

Job P

Job Q

Direct materials

$

17,700

$

8,800

Direct labor cost

$

36,100

$

8,550

Actual direct labor-hours worked

1,900

450

5.

Assume the ending raw materials inventory is $1,800 and the company does not use any indirect materials. Prepare the journal entries to record raw materials purchases and the issuance of direct materials for use in production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

(Part 1)Record the purchases of raw materials on account.

Note: Enter debits before credits.

(Part 2) Record the issuance of direct materials for use in production.

6.

Assume that the company does not use any indirect labor. Prepare the journal entry to record the direct labor costs added to production. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.)

Record entry to direct labor costs added to production.

Note: Enter debits before credits.

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.)

Record entry to apply manufacturing overhead costs to production.

Note: Enter debits before credits.

8.

Assume the ending raw materials inventory is $1,800 and the company does not use any indirect materials. Prepare a schedule of cost of goods manufactured.

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.)

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

Note: Enter debits before credits.

Transaction

General Journal

Debit

Credit

1

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

11.	Prepare a schedule of cost of goods sold.

12.

Prepare the journal entry to transfer costs from Finished Goods to Cost of Goods Sold. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field.) Record entry to transfer costs from Finished Goods to Cost of Goods Sold. Note: Enter debits before credits.