14.

Selected accounts with some amounts omitted are as follows

Work in Process
Aug. 1	Balance	258,000	Aug. 31	Goods finished	185,100
31	Direct materials	X
31	Direct labor	45,600
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	105,500	Aug. 1	Balance	13,700
			31	Applied	X

If the balance of Work in Process on August 31 is $218,000, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs?

a.$13,700

b.$105,500

c.$185,100

d.$13,680

15.

Selected accounts with amounts omitted are as follows

Work in Process
Aug. 1	Balance	253,990	Aug. 31	Goods finished	132,140
31	Direct materials	X
31	Direct labor	36,800
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	93,540	Aug. 1	Balance	15,250
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $215,800, what was the amount debited to Work in Process for direct materials in August?

a.$74,990

b.$374,450

c.$506,590

d.$46,110