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 $ 11,500 Estimated variable manufacturing overhead per direct labor-hour $ 1.30 Estimated total direct labor-hours to be worked 2,300 Total actual manufacturing overhead costs incurred $ 14,000 Job P Job Q Direct materials $ 13,300 $ 8,300 Direct labor cost $ 19,600 $ 9,100 Actual direct labor-hours worked 1,400 650 If Sweeten Company requisitioned $24,300 from raw materials inventory during March, then how much indirect materials cost would be included in Manufacturing Overhead Incurred?
indirect materials cost =$24,300-$13,300-$8,300
Hence the indirect materials cost would be included in Manufacturing Overhead Incurred is $2,700.