Reference no: EM132952489

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, consisting of 28,100 units, was completed and sold by the end of the March but job Q was still incomplete. The company uses a plantwide predetermined overhead rate based on direct labour-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 $15,200

Estimated variable manufacturing overhead per direct labour-hour $1.70

Estimated total direct labour-hours to be worked 3,800

Total actual manufacturing overhead costs incurred $22,000

                                                  Job P          Job Q

Direct materials                             $15,500        $9,800

Direct labour cost                           $49,300       $13,600

Actual direct labour-hours worked           2,900         800

Required:

Problem 1: Assume the ending raw materials inventory is $2,800 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.)