13. How would you revise your answer to question 11 If the company had beginning work in process inventory of $8,300? Cost of goods manufactured Required Information 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 March and Job Q was incomplete at the end of 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 Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 11,500 $ 1.30 2,300 $ 14,000 Direct materials Direct labor cost Actual direct labor-hours worked Job P $ 13,300 $ 19,600 1.400 Job Q $ 8,300 $ 9,100 650 13. How would you revise your answer to question 11 If the company had beginning work in process inventory of $8,300? Cost of goods manufactured Required Information 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 March and Job Q was incomplete at the end of 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 Estimated variable manufacturing overhead per direct labor-hour Estimated total direct labor-hours to be worked Total actual manufacturing overhead costs incurred $ 11,500 $ 1.30 2,300 $ 14,000 Direct materials Direct labor cost Actual direct labor-hours worked Job P $ 13,300 $ 19,600 1.400 Job Q $ 8,300 $ 9,100 650