B Question 32 (3 points) Courante Corp. incurred $110,000 of direct labor and $11,000 of indirect labor. The proper journal entry to record these events would include a debit to Work in Process for: $121,000. $110,000. $11,000. $0. Question 33 (3 points) The following budgeted information is provided: 13 31 Month Sales in units Production in units 1 2 3 17,000 22,000 20,000 18,000 24,000 17,000 18 One bound of materials is required for each finished unit. The inventory of materials at the end of each month should equal 20% of the following month's production needs. At the beginning of Month 1, there were 3600 lbs. of materials on hand. Purchases of raw materials for Month 1 would be (in pounds): 24,000. 27,000. 26,200. 19,200