7) When manufacturing overhead is applied to production, it is added to: A) the Cost of Goods Sold account. B) the Raw Materials account. C) the Work in Process account. D) the Finished Goods inventory account. 8) Under a job-order costing system, the dollar amount transferred from Work in Process to Finished Goods is the sum of the costs charged to all jobs: A) started in process during the period. B) in process during the period. C) completed and sold during the period. D) completed during the period. 9) Refer to the T-account below: Manufacturing Overhead 4,000(9) 15,000 80,000 30,000 25,000 150,000 154,000 4,000 150,000 Bal Entry (4) could represent all of the following except: A) Indirect labor cost incurred. B) Factory insurance cost. C) Overhead cost applied to Work in Process D) Depreciation on factory equipment. 10) Refer to the T-account below: Work In Process Bal 30,000 (12) 90,000 70,000 110,000 30,000 270,000 Bal Entry (12) could represent which of the following? A) Direct labor cost incurred in productiorn B) Purchases of raw materials. C) The cost of goods manufactured transferred to Finished Goods D) The cost of indirect materials incurred in production