labor. These costs were accumulated in Factons sh ould Oxford make to record the indirect labor used? A) Debit Work in Process Inventory B) Debit F C) Debit Payroll Expense $28,900; credit Cash $28,900. D) Debit E) Debit $28,900; credit Factory Wages Payable $28,900. actory Overhead $4,300; credit Factory Wages Payable $28,900. t Payroll Expense $24,600; credit Factory Wages Payable $28,900. t Work in Process Inventory $24,600; credit Wages Payable $28,900 17) A co mpany has an overhead application rate of 125% of direct labor costs. How much overhead would be allocated to a job if it requi red total labor costing $20,0002 A) S125,000. B) $5,000. C) $25,000. D) $16,000. E) $250,000. 18) Kay yak Company uses a job order costing system and allocates its overhead on the basis abor $30,000; direct materials, $50,000; and factory overhead applied $6,000. The overhea E) 12.0% of direct labor costs. Kayak Company's production costs for the year were: direct l application rate was: A) 20.0%. B)500.0%. C)5.0%. D) 16.7%. 19) The rate established prior to the beginning of a period that uses estimated overhead an allocation factor such as estimated direct labor, and that is used to assign overhea cost to jobs, is the: A) Estimated labor cost rate. B) Overhead variance rate. C) Chargeable overhead rate. D) Predetermined overhead rate. E) Miscellaneous overhead rate