b. Determine the amount of factory overhead applied to production for May. If required, round your answer to nearest dollar.

Recording Direct Labor and Factory Overhead Chamlee Industries Inc. manufactures recreational vehicles. Chamlee Industries uses a job order cost system. The time tickets from May jobs are summarized below. Job 5-100 $11,520 Job 5-101 7,020 Job 5-102 8,640 Job 5-103 5,220 Factory supervision 3,150 Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $40 per direct labor hour. The direct labor rate $35 per hour. a. Determine the total factory labor costs transferred to Work in Process and Factory Overhead for May. If required, round your answers to nearest dollar. Factory labor costs transferred to Work in Process 32,400 Factory labor costs transferred to Factory Overhead 3,150 b. Determine the amount of factory overhead applied to production for May. If required, round your answer to nearest dollar. 3,600 x C. Illustrate the effects of the factory overhead applied in (b) on the accounts and financial statements. If no account or activity is affected, select "No effect" from the drop-down list and leave the corresponding number entry box blank. Enter account decreases and cash outflows as negative amounts. Balance Sheet Assets Liabilities Stockholders' Equity Work in process + Factory overhead No effect + No effect +