1- compute the amount of raw materials used during August if $15,000 of raw materials were purchased during the month and the inventories were as follows:

Inventories	Balance August 1	Balance August 31
Raw materials	$1,400	$2,500
Work in process	$12,000	$11,000
Finished goods	$13,000	$38,000

$13,900

$18,900

$13,500

$11,000

3-

During February, Irving Corporation incurred $78,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $73,000.

The journal entry to record the incurrence of the actual Manufacturing Overhead costs would include a:

credit to Work in Process of $73,000

credit to Manufacturing Overhead of $78,000

debit to Work in Process of $73,000

debit to Manufacturing Overhead of $78,000

4-

During February, Irving Corporation incurred $94,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $88,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

credit to Manufacturing Overhead of $88,000

debit to Work in Process of $94,000

debit to Manufacturing Overhead of $88,000

credit to Work in Process of $94,000