the ern and Machine Works Manufacturing Corporation presents following general ledger accounts and amounts: The Work in Process Account reveals the following data: (a) October I* debit balance. $20.000: (b) October 31 Direct Materials debit posting. $96.700: (b) October 31s Direct Labor debit posting. $201.000: (c) October 31 Factory Overhead debit posting, unknown: and (d) October 31s Goods Finished credit posting. unknown. The Finished Goods Account reveals the following data: (a) October 1 st debit balance. $52.000 and (b) October 31* Goods Finished debit posting. $360.000 If the balance of Work in Process at October 31 is $21.000. what was the amount of Factory Overhead applied in October? a. $63.300 b. $21.300 c. $42.300 d. S11.300 15. The Fairlane-Ranchero Manufacturing Corporation presents the following general ledger accounts and amounts: The Work in Process account reveals the following data: (a) April 1st debit balance. $7.000: (b) April 30h Direct Materials debit posting. $78.400: (c) April 30th Direct Labor debit posting. $195.000: (d) April 30th Factory Overhead debit posting. $136.500: and (e) April 30th Goods Finished credit posting. unknown. The Finished Goods account reveals the following data: (a) April 1t debit balance $42.000 and April 30th Goods Finished debit posting. $387.000. What was the balance of Work in Process as of April 30th a. $8.100 b. S35.000 c. $29.900 d. $22.900 16. The Finished Goods account is the controlling account for the a. cost ledger b. stock ledger c. materials ledger d. work in process ledger