1. Leslie Inc's predetermined manufacturing overhead rate is $15 per machine hour. Job #320 has accumulated $2,000 od direct materials, $500 of direct labor has used 100 machine hours. What is the entry to record the manufacturing overhead applied to the job?

a. debit work in progress $1,500, credit manufacturing overhead $1,500

b. debit work in progress $3,000, credit manufacturing overhead $3,000

c. credit work in progress $3,000, debit manufacturing overhead $3,000

2. What is the entry to record factory supervisors' salary?

a. debit work in progress, credit manufacturing overhead

b. debit work in progress, and credit salaries payable or cash

c. debit manufacturing overhead and credit salaries payable or cash