3-22 Reconstruct Work-in-Process account On i September a company's Work-in-Process account had a balance of $10 000. During the month raw materials of $50 000 were placed into production, direct labour costs of $30 000 were incurred, and the balance of the account at 30 September was $12000. If the cost of completed production for the month had been $110 000, what would have been the entry to record, factory overhead allocated?