Selected accounts with amounts omitted are as follows:

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

Factory Overhead
Aug. 131	Costs incurred	145,000	Aug. 1	Balance	15,000
			31	Applied
				(30% of direct labor cost)	X

If the balance of Work in Process on August 31 is $220,000, what was the amount debited to Work in Process for direct materials in August?

2-

Winston Company estimates that the factory overhead for the following year will be $765,600. The company has decided that the basis for applying factory overhead should be machine hours, which is estimated to be 26,400 hours. The total machine hours for the year were 54,100 hours. The actual factory overhead for the year was $1,591,000. Enter the amount as a positive number.

a. Determine the total factory overhead amount applied. $

b. Calculate the over- or underapplied amount for the year. $ overapplied

c. Prepare the journal entry to close factory overhead into Cost of Goods Sold.

	Cost of Goods Sold
	Factory Overhead