Q1:

If the balance of Work in Process at August 31 is $190,100, what was the amount debited to Work in Process for factory overhead in August, assuming a factory overhead rate of 30% of direct labor costs?

$15,700

$14,100

$148,600

$101,200

Q2:

The Mountain Springs Water Company has two departments. Purifying and Bottling. The Bottling Department received 64,950 liters from the Purifying Department. During the period, the Bottling Department completed 62,330 liters, including 2,970 liters of work in process at the beginning of the period. The ending work in process was 5,590 liters. How many liters were started and completed during the period?

?? liters

Selected accounts with some amounts omitted are as follows Work in Process Aug. 1 Balance 250,400 Aug. 31 Goods finished 148,600 31 Direct materials 31 Direct labor 31 Factory overhead 47,000 Factory Overhead Aug. 1 31 Costs incurred 101,200 Aug. 1 Balance 15,700 31 Applied