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 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 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.