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16) Giants Company had the following information: Budgeted factory overhead Actual factory overhead Budgeted machine hours Actual machine hours $80,000 $82,000 40,000 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 17) 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