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The Allen Company has the following information related to production for October: Materials purchased $45,000 Materials used 49,000 Direct labor 30,000 Actual manufacturing overhead 56,000

The Allen Company has the following information related to production for October:

Materials purchased $45,000

Materials used 49,000

Direct labor 30,000

Actual manufacturing overhead 56,000

Cost of goods completed and transferred to the Finishing Dept. 125,000

Overhead is applied at a rate of 200 percent of direct labor costs.

What is the total amount of debits to Work in Process for October?

A. $139,000

B. $135,000

C. $79,000

D. $131,000

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