Use the following information to answer questions 2 & 3 Under Logan Company's job-order costing system, manu overhad rate. is applied to work in process inventory using a predetermined o During January, Logan's transactions included the following: verhead rate. Direct materials issued to production Manufacturing overhead cost applied Manufacturing cost incurred Direct labor cost incurred Direct materials purchases 40,000 119,000 120,000 85,000 43,000 Logan Company also had the following inventory account balances: Raw Materials Work in Process Finished Goods Beginning Balance 17,000 42,000 9,000 Ending Balance 20,000 34,000 11,000 2. A B C D What are the total debits to work in process inventory? 244,000 274,000 245,000 234,000 What was Logan's cost of goods manufactured? 253,000 252,000 255,000 256,000 3. A B C D Page 1 Version A