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Kings Company had the following information: Budgeted factory overhead Actual factory overhead Budgeted direct labor hours Actual direct labor hours $70,000 $80,000 17,500 21,000 Assume the cost driver for factory overhead costs is direct labor hours and a job uses 2,000 direct labor hours. What amount of factory overhead is applied to the job? OA) $7,500 B) $8,000 C) $7,600 D) $7,140 In job-order costing, a debit to Direct-Materials Inventory is used to record O A) a sale of goods B) a requisition of direct materials for production cost of goods completed D) a purchase of direct materials