39. Rico Mfg. applies factory overhead costs using a predetermined overhead rate of 150% of direct labor costs. A total of $35,000 of direct labor costs have been applied to Job 258. What is the appropriate journal entry below to apply factory overhead costs to Job 25B? A) Credit Account Title Work in Process Inventory Factory Wages Payable Debit 35,000 35,000 B) Credit Account Title Factory Overhead Factory Wages Payable Debit 52,500 52,500 c) Credit Account Title Work in Process Inventory Factory Overhead Debit 52,500 52.500 Credit D) D) Account Title Factory Overhead Work in Process Inventory Debit 52,500 52,500 40. Using the Cost-Volume-Profit (CVP) graph below, approximately what is the breakeven point in units (quantity)? $65.000 $70,000 Total Sales 595,000 Total Costs $40,000 525.000 30.000 20.000 30.000 Units Produced (Quantity) A) 30,000 units B) 25,000 units C) 20,000 units D) 15,000 units Page 11