Bunnell Corporation is a manufacturer that uses job-order costing. On January 1, the companys inventory balances were as follows: Raw materials $40,000 Work in process $18,000 Finished goods $35,000 The company applies overhead cost to jobs on the basis of direct labor-hours. For the current year, the companys predetermined overhead rate of $16.25 per direct labor-hour was based on a cost formula that estimated $650,000 of total manufacturing overhead for an estimated activity level of 40,000 direct labor-hours. The following transactions were recorded for the year:

a. Raw materials were purchased on account, $510,000.

b. Raw materials use in production, $480,000. All of of the raw materials were used as direct materials.

c. The following costs were accrued for employee services: direct labor, $600,000; indirect labor, $150,000; selling and administrative salaries, $240,000.

d. Incurred various selling and administrative expenses (e.g., advertising, sales travel costs, and finished goods warehousing), $367,000.

e. Incurred various manufacturing overhead costs (e.g., depreciation, insurance, and utilities), $500,000.

f. Manufacturing overhead cost was applied to production. The company actually worked 41,000 direct labor-hours on all jobs during the year.

g. Jobs costing $1,680,000 to manufacture according to their job cost sheets were completed during the year.

h. Jobs were sold on account to customers during the year for a total of $2,800,000. The jobs cost $1,690,000 to manufacture according to their job cost sheets.

1) The journal entry to record raw materials used in production includes:

Group of answer choices

A. credit raw materials for $480,000

B. debit raw materials for $480,000

C. debit manufacturing Overhead for $480,000

D. credit manufacturing Overhead for $480,000

2)What is the ending balance of raw materials?

Group of answer choices

A. $30,000 debit

B. $70,000 credit

C. $70,000 debit

D. $30,000 credit

3)What is the total amount of manufacturing overhead applied to production during the year?

Group of answer choices

A. $666,250

B. $1,746,250

C. $1,680,000

D. $650,000