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Which of the following statements concerning job-costing is TRUE? A) job-order costing applied In job-order the journal entry to record the application of factory overhead costs to jobs includes a debit to _____. A) Factory Department Overhead Applied B) Finished Goods Inventory C) Work-in-process inventory D) Factory Department Overhead Control Gilmore Company manufactures tape dispensers. The Assembly Department reported the follow data for the past month: The partially complete units at the end of the month were 100 percent complete with respect to material, and 40 percent complete with respect to conversion costs. The unit cost of conversion costs is _____ A) $3.42 B) $24 00 C) $3.00 D) $324 Vikings Company incurred actual overhead costs of $297, 500 for the year. A budgeted factory overhead rate of 150% of direct labor cost way determined at the beginning of the year. Budgeted factory overhead was $300,000 and budgeted direct labor cost was $200,000. Actual direct labor cost was $205,000 for the year. The factory overhead variance for the year was _____. A) $10,000 overapplied B) $10,000 underapplied C)$2, 500 underapplied D) $2, 500 overapplied Giants Company had the following information: Budgeted factory overhead $80,000 Actual factory overhead $82,000 Budgeted machine hours 40,000 Actual machine hours 39, 500 Assume the cost driver for factory overhead costs is machine hours and a product uses 10,000 machine hours. What amount of factory overhead is applied to the product? A) $20,000 B) $20, 500 C) $28, 750 D) $20, 250 In job-order costing, a debit to Work-in-process inventory is used to record _____. A) the cost of goods completed B) a requisition of direct materials for production area C) a sale of merchandise D) a purchase of direct materials