21 A manufacturer estimates total factory overhead costs of $4,420,000 and total direct labor costs of $2,210,000 for its first year of operations. During January, the company used $101,000 of direct labor cost in its Blending department and $76,000 of direct labor cost in its Bottling department. The company computes its predetermined overhead rate as a percentage of direct labor cost. Which of the following is the correct journal entry to apply factory overhead to the Blending and Bottling departments. O Debit Work in Process Inventory-Blending $202,000 debit Work in Process Inventory-Bottling $152,000; credit Factory Overhead $354,000. O Debit Work in Process Inventory-Blending $202,000 debit Work in Process Inventory-Bottling $152,000, credit Factory Wages Payable $354,000 O Debit Work in Process Inventory $354,000, credit Factory Overhead $354,000 O Debit Work in Process Inventory $177,000; credit Factory Overhead $177,000 O Debit Work in Process Inventory-Blending $101,000, debit Work in Process Inventory-Bottling $76,000 credit Factory Overhead $177,000. QUESTION 19 Compute the number of equivalent units with respect to conversion using the weighted-average method. Units Direct Materials Percent Complete Conversion Percent Complete 100% Beginning work in process inventory 30,000 Units started and completed 130,000 Units completed and transferred out 160,000 Ending work in process inventory 21,000 100% 35% 55% 52,850 160,000. 181,000. 171.550. 45,500