Matt, Inc., a toy manufacturing company uses job order cost system. The time tickets from September jobs are summarized below. Job 100 $3,500

Job 101 1,800

Job 102 1,200

Job 103 2,800

Factory supervision 1,700

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $30 per hour.

a.) Determine the total factory labor costs transferred to Work in Process and Factory Overhead for September.

b.) Determine the amount of factory overhead applied to production for September.

I understand the answers for aI have absolutely no clue how b is 7750. I understand the equation is 310 X 25, with $25 as the overhead rate, but I have no clue where the 310 comes from. That number seems made up. But why does it work?