15.

Selected accounts with some amounts omitted are as follows

Work in Process
Oct. 1	Balance	23,000	Oct. 31	Goods finished	X
31	Direct materials	91,700
31	Direct labor	198,000
31	Factory overhead	X

Finished Goods
Oct. 1	Balance	15,000
31	Goods finished	337,400

If the balance of Work in Process on October 31 is $218,500, what was the amount of factory overhead applied in October?

a.$439,500

b.$91,700

c.$198,000

d.$243,200

22.

The debit to factory overhead for the cost of indirect materials is obtained from the summary of the materials requisitions.

True

False

25.

The journal entry to record the transfer of 1,180 units of part number 1177 with a value of $1.10 each, to work in process is

a.

Work in Process$1,298

Cash$1,298

b.

Materials$1,298

Work in Process$1,298

c.

Work in Process$1,298

Materials$1,298

d.

Work in Process$1,298

Factory Overhead$1,298