During September, Stutzman Corporation incurred $83,000 of actual Manufacturing Overhead costs. During the same period, the Manufacturing Overhead applied to Work in Process was $76,000.

The journal entry to record the application of Manufacturing Overhead to Work in Process would include a:

credit to Work in Process of $83,000

debit to Work in Process of $83,000

credit to Manufacturing Overhead of $76,000

debit to Manufacturing Overhead of $76,000

The Donaldson Company uses a job-order costing system. The following data were recorded for July:

	July 1
	Work in Process	Added During July
Job Number	Inventory	Direct Materials	Direct Labor
475	$1,730	$990	$332
476	$1,320	$1,430	$1,330
477	$1,410	$1,090	$1,760
478	$1,320	$1,980	$2,710

Overhead is applied to jobs at the rate of 80% of direct materials cost. Jobs 475, 477, and 478 were completed during July and transferred to finished goods. Jobs 475 and 478 have been delivered to the customer. Donaldson's Work in Process inventory balance on July 31 was:

$5,224

$9,344

$4,664

$5,384

Jurper Corporation used $198,000 of direct materials during April. At the end of April, Jurper's direct materials inventory was $27,900 more than it was at the beginning of the month. Direct materials purchases during the April amounted to:

	$170,100
	$0
	$225,900
	$227,500