16. The following would require journal entries to add costs to the work in process inventory account except a. the purchase of raw materials inventory on account. b. raw materials are used in the production of jobs or products. c. factory overhead is applied to jobs or products. d. direct labor is used to assemble jobs or products. 17. Which one of the following should equal the balance in the work in process inventory account at the end of the accounting period? a. The total of the amounts transferred from raw materials inventory for the current period b. The sum of the costs shown on the job cost sheets of partially completed jobs c. The total factory overhead cost debited to work in process inventory for the period d. The total direct materials, direct labor, and factory overhead cost incurred during the period 18. Ambrose Co. manufactures customized desks. The following cost data is for Job No. 978: Direct materials used $11,450 Direct Labor (DL hours worked 360 Direct labor (DL)rate per hour $15.00 Predetermined factory overhead rate 50% of DL cost What is the total manufacturing cost for Job No. 978? a. S11,990 b. S11,875 c. $19,550 d. S18,470 19. Which of the following would most likely use a job order cost accounting system? a. A paint manufacturer b. A law firm c. A processed food manufacturer d. A sugar processing factory 20. The Dahlgren Corp. budgeted Factory Overhead for September at $540,000 based on expected direct labor usage of 18,000 Direct Labor hours. On September 30, the Factory Overhead account had a debit balance of 5550,000. Actual Direct labor hours worked were 18,200 and were used to apply Factory Overhead to production in September. What was under or Over Applied Factory Overhead for September? a. $4,000 under applied b. $10,000 under applied c. $200 under applied d. $10,000 over applied