23) Mfarina Corp. has applied overhead to jobs during the period as follows: Jobs tinished and sold Jobs started and in process Jobs finished and unsold $46,000 4.00 100,000 on of overhead has resulted in a $5,600 credit balance in the Factory Overh is not material. The entry to dispose of this remaining factory The application f o overhead balance is: A) Debit Factory Overhead $5,600: credit Work in Process Inventory $5,600. B) Debit Factory Overhead $5,600; credit Cost of Goods Sold S5,600. C) No entry is needed. D) Debit Cost of Goods Sold $5,600: credit Factory Overhead $5,600. E) Debit Work in Process Inventory $5,600; credit Factory Overhead $5.600. 24) 24) Andrew Industries purchased $165,000 of raw materials on account during the month of March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 direct materials and $13,000 indirect materials. How should Andrews journalize the purchase of raw materials for March? A) Debit Accounts Payable $165,000; credit Raw Materials Inventory $165,000 B) Debit Work In Process Inventory $165,000; credit Raw Materials Inventory $165,000 C) Debit Raw Materials Inventory $187,000; credit Cash $187,000 D) Debit Accounts Payable S187,000; credit Raw Materials Inventory $187,000 E) Debit Raw Materials Inventory S165,000; credit Accounts Payable $165,00o 25) Andrew Industries purchased $165,000 of raw materials on account during the month of 2 March. The beginning Raw Materials Inventory balance was $22,000, and the materials used to complete jobs during the month were $141,000 direct materials and $13,000 indirect materials. What is the ending Raw Materials Inventory balance for March? A) $33,000 B) S11,000 C) $9,000 D) $24,000 E) $46,000