In the manufacture of 1 0,000 units of a product, direct materials cost incurred was $175,700, direct labor cost incurred was $114,100, and applied factory overhead was $47,100. What is the total conversion cost? a. $47,100 b. $161,200 Oc. $336,900 Od. $175,700 Selected accounts with a credit amount omitted are as follows Work in Process 7,200 Apr. 30 61,500 191,100 57,330 Goods finished Apr. 1 Balance 30 Direct materials 30 Direct labor 30 Factory overhead Finished Goods Apr. 1 Balance 12,200 30 Goods finished 303,200 What was the balance of Work in Process as of April 30? a. $57,330 b. $13,930 c. $303,200 d. $12,200 A manufacturing company applies factory overhead based on direct labor hours. At the beginning of the year, it estimated that factory overhead costs would be $428,240 and direct labor hours would be 42,824. Actual factory overhead costs incurred were $490,310, and actual direct labor hours were year? 51,074. What is the amount of overapplied or underapplied manufacturing overhead at the end of the a. $82,500 underapplied b. $20,430 overapplied C. $510,740 overapplied d. $20,430 underapplied