The following budget data are available for Sharp Company: Estimated direct labor hours Estimated direct labor dollars Estimated factory overhead costs Actual direct labor hours Actual direct labor dollars Actual factory overhead costs 12,000 $90,000 $180,000 11,500 $92,000 $181,000 If factory overhead is applied based on direct labor hours, the amount of overhead to be applied is Oa. $181,000 Ob. $172,500 Oc. $184,000 Od. $180,000 Materials purchased on account during the month amounted to $190,000. Materials requisitioned and placed in production totaled $156,000. The entry to record the transaction for materials requisitioned by the production department is Oa. Materials 156,000 Work in Process 156,000 Ob. Work in Process 156,000 Cash 156,000 Oc. Work in Process 156,000 Materials 156,000 d. Work in Process 190,000 Materials 190,000 When Job 117 was completed, direct materials totaled $30,124; direct labor $36,714; and factory overhead, $27,301. A total of 4,093 units were produced at a per-unit cost of Oa. $4,093 Ob 566,838 Oc. $23 d. 394,139 Selected accounts with amounts omitted are as follows Work in Process Aug. 1 Balance 250,250 Aug. 31 31 Direct materials 31 Direct labor 36,900 31 Factory overhead Goods finished 182,890 Aug. 1 - 31 Costs incurred Factory Overhead 112,480 Aug. 1 Balance 31 Applied 13,630 (30% of direct labor cost) If the balance of Work in Process on August 31 is $196,930, what was the amount debited to Work in Process for direct materials in August? Oa. $90,220 Ob. $484,080 Oc. $81,600 Od. $301,190 Selected accounts with amounts omitted are as follows Work in Process 275,000 Aug. 31 Goods finished 1,030,000 Aug. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead 450,000 Aug. 1-31 Costs incurred Factory Overhead 145,000 Aug. 1 31 15,000 Balance Applied (30% of direct labor cost) 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? Ca. $525,000 Ob. $580,000 Oc. $170,000 Od. $390,000