The Super 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 has completed and sold by the end of

March and Job Q was incomplete at the end of March. The com

pany uses a plantwide predetermined

overhead rate based on direct labor

-

hours. The following additional information is available for the

company as a whole for Jobs P and Q. (

all data and questions relate to the month of March

)

$10.000 Estimated total fixed manufacturing overhead. Estimated varia manufacturing overhead per Estimated total direct labor hours to be worked........... Total actual manufacturing overhead costs incurred $1.00 2.000 $12.500 Job Q $13,000 $8,000 $18,000 $7,500 Job P Direct materials Direct labor cost Actual direct labor hours worked 130 500