Selected accounts with amounts omitted are as follows:

Work in Process
Aug. 1	Balance	250,200	Aug. 31	Goods finished	123,600
31	Direct materials	X
31	Direct labor	43,000
31	Factory overhead	X

Factory Overhead
Aug. 1 31	Costs incurred	97,200	Aug. 1	Balance	13,800
			31	Applied	X

If the balance of Work in Process on August 31 is $208,300, 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?

a.$13,800

b.$12,900

c.$97,200

d.$123,600

The standard costs and actual costs for factory overhead for the manufacture of 2,500 units of actual production are as follows:

Standard Costs
Fixed overhead (based on 10,000 hours)	3 hours per unit @ $0.80 per hour
Variable overhead	3 hours per unit @ $2.00 per hour
Actual Costs
Total variable cost, $18,000
Total fixed cost, $8,000

The total factory overhead cost variance is

a.$5,000 favorable

b.$2,000 favorable

c.$5,000 unfavorable

d.$2,500 unfavorable