Sweeten company had no jobs in progress at the beginning of

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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 available for the company as a whole and for Jobs P andQ:     




Estimated total fixed manufacturing overhead $ 15,200  
Estimated variable manufacturing overhead per direct labor-hour $ 1.70  
Estimated total direct labor-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 labor cost $ 49,300   $ 13,600   
Actual direct labor-hours worked
2,900  
800   

Required:

Assume that the company does not use any indirect labor. Prepare the journal entry to record the direct labor costs added to production.

Reference no: EM13589466

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