The following information applies to the questions displayed

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 March-Job 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 avallable for the company as a whole and for Jobs P and o (all data and questions relate to the month of March) Estimated total fixed manufacturing overhead Estimated vaniable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 14.000 $ 140 3, 500 s 19,000 Direct materials Direct labor cost Actual direct labor-hours worked Job P Job Q $ 15.000 $ 9.500 $ 52000 $ 15.000 2600 750

Solution

Account title Debit credit Work in process 67000 Factory labor 67000 [being direct labor cost inucrred52000+15000]