1) The journal entry to apply overhead to work in process is: a) debit applied overhead; credit actual overhead b) debit work in process; credit applied overhead c) debit actual overhead; credit applied overhead d) debit applied overhead; credit actual overhead 2) Murphy Manufacturing estimated manufacturing overhead to be $100,000 and uses direct labor hours as an allocation base. They estimated that 5,000 hours will be used. Actual overhead was $120,000 and actual direct labor hours were 7,500. How much overhead was applied to a job using 200 direct labor hours? a) $3,200 b) $4,800 c) $4000 d) $100,000 3) Surf Company incurred $15,000 of labor costs of which $11,750 were direct labor costs and the remainder indirect labor. The journal entry for payroll will include a debit to: a) salaries and wages payable 15,000 b) salaries and wages expense 11,750 c) overhead 15,000 d) work in process 11,750