Sweeten Company had no jobs in progress at the beginning ofMarch and no beginning inventories. It started only two jobs duringMarchâJob P and Job Q. Job P was completed and sold by the end ofthe March and Job Q was incomplete at the end of the March. Thecompany uses a plantwide predetermined overhead rate based ondirect labor-hours. The following additional information isavailable for the company as a whole and for Jobs P and Q (all dataand questions relate to the month of March):Estimated totalfixed manufacturing overhead $ 11,500Estimated variable manufacturingoverhead per direct labor-hour $ 1.30Estimated total directlabor-hours to be worked 2,300Total actual manufacturingoverhead costs incurred $ 14,000 Job P Job QDirect materials $ 14,500 $ 8,300Direct labor cost $ 19,600 $ 9,100Actual direct labor-hoursworked 1,400 650