Total Actual Manufacturing

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 $ 10,000 
Estimated variable manufacturing overhead per direct labor-hour $ 1.00 
Estimated total direct labor-hours to be worked 2,000 
Total actual manufacturing overhead costs incurred $ 12,500 
Job P Job Q
Direct materials $ 13,000 $ 8,000 
Direct labor cost $ 21,000 $ 7,500 
Actual direct labor-hours worked 1,400 500