Bergo Bay's accounting system generated the following account balances on December 31. The company's manager knows something is wrong with this list of balances because it does not show any balance for Work in Process Inventory, and the accrued factory payroll (Factory Wages Payable) has not been recorded. Cash Accounts receivable Raw materials inventory Work in process inventory Finished goods inventory Prepaid rent Accounts payable Credit Debit $ 78,000 47,000 28,500 12,000 4,000 $ 11,600 14,600 40,000 85,000 196,300 Factory overhead General and administrative expenses 113,000 25,000 40,000 Totals $ 347,500 $ 347,500 Notes payable Common stock Retained earnings (prior year). Sales Cost of goods sold These six documents must be processed to bring the accounting records up to date. Materials requisition 10: Materials requisition 11: Materials requisition 12: Labor time ticket 521 Labor time ticket 531 Labor time ticket 541 $4,100 direct materials to Job 402 $ 7,800 direct materials to Job 404 $ 2,000 indirect materials $ 4,000 direct labor to Job 402) $ 16,000 direct labor to Job 404 $ 5,000 indirect labor Jobs 402 and 404 are the only jobs in process at year-end. The predetermined overhead rate is 150% of direct labor cost a. Direct materials. b. Direct labor. c. Overhead applied. d. Indirect materials. e. Indirect labor.