During the current month, a company that uses a job order cost accounting system incurred a monthly

Question:

During the current month, a company that uses a job order cost accounting system incurred a monthly factory payroll of $120,000, paid in cash. Of this amount, $30,000 is classified as indirect labor and the remainder as direct for the production of Job 65A. Factory overhead is applied at 150% of direct labor. Prepare the entry to apply factory overhead to this job lot.