The following information is available:

-Estimated Factory Overhead for the year $10,000

-Estimated Direct Labor Hours for the year 5,000

-Actual Factory Overhead for the year $9,500

-Actual Direct Labor Hours for the year 5,010

1. What is the amount of the Applied Factory overhead?

A. $9,969.90

B.$10,020.00

C.$9,468.90

D. Not enough information

2.Total factory payroll paid was $60,000 of which $5,000 is indirect labor. What is the journal entry?

A. FOH $65,000; Wages Payable $65,000

B. WIP $55,000; Wages Payable $60,000; FOH $5,000

C. WIP $60,000, FOH 5,000; Cash $65,000

D. WIP $55,000; FOH 5,000; Cash $60,000

3. The Cost of Goods Manufactured ($20,00) was transferred out of the factory. What is the journal entry?

A. FG $20,000; WIP $20,000

B. FG $20,000; COGS $20,000

C. WIP $20,000; FG $20,000

D. COGM $20,000; $20,000