Part 1: Selected accounts with amounts omitted are as follows

Work in Process Aug. 1 Balance 275,000 Aug. 31 Goods finished 1,030,000 31 Direct materials X 31 Direct labor 450,000 31 Factory overhead X

Factory Overhead Aug. 1 31 Costs incurred 145,000 Aug. 1 Balance 15,000 31 Applied (30% of direct labor cost) X

If the balance of Work in Process at August 31 is $220,000, what was the amount debited to Work in Process for direct materials in August? a. $525,000 b. $170,000 c. $580,000 d. $390,000

Part 2: Selected accounts with some amounts omitted are as follows

Work in Process Oct. 1 Balance 20,000 Oct. 31 Goods finished X 31 Direct materials 96,700 31 Direct labor 201,000 31 Factory overhead X

Finished Goods Oct. 1 Balance 52,000 31 Goods finished 360,000

If the balance of Work in Process at October 31 is $21,000, what was the amount of factory overhead applied in October? a. $21,300 b. $42,300 c. $11,300 d. $63,300