Question & Answer: Sweeten Company had no jobs in progress at the beginning of March and no beginning inventories. It started onl…..

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?