5. A partial listing of costs incurred during December at Rod ration appears belos Factory supplies Administrative wages and salaries Direct materials Sales staff salaries Factory depreciation Corporate headquarters building rent Indirect labor Marketing Direct labor $7,000 $92.000 $176,000 $32.000 $52.000 $47.000 $23.000 $136.000 $82.000 The total of the product costs listed above for December is A. $340,000 B. $82.000 C. $647,000 D. $307,000 Work in Process 1 micros o ftual Manufacturing the 13. Traves Corporation curred as per the Manufacturiny Overhead applied to work the application of Manufacturing Overived to A detto Manufacturing Overhead of SOS credit to Manufacturity Crverhead of SA C. debit to Work in Process of 1029.000 D. credit to Work in Process of $19.XXX verhead Work in Process was du Otober the oral entry in Overhead to work in Process world include 17. The following costs were incurred in April IKO00 CH Direct materials Direct labor Manufacturing overhead Selling expenses Administrative expenses $33,000 Conversion costs during the month A. $39,000 B. $54,000 C. $105,000 D. $51,000