Use the following to answer questions Q30-Q31:

The following journal entries without dollar data were taken from the accounting records of a company that has a job-order costing system in which overhead is applied to jobs using a predetermined overhead rate.

1.	Work in Process	XXX
	Manufacturing Overhead	XXX
	Wages Payable		XXX
2.	Salary Expense	XXX
	Wages Payable		XXX
3.	Manufacturing Overhead	XXX
	Accumulated Depreciation		XXX
4.	Work in Process	XXX
	Raw Materials		XXX
5.	Work in Process	XXX
	Manufacturing Overhead		XXX
6.	Manufacturing Overhead	XXX
	Raw Materials		XXX
7.	Finished Goods	XXX
	Work in Process		XXX
8.	Raw Materials	XXX
	Accounts Payable		XXX

The entry to transfer the cost of goods manufactured for the period is:

a.

1

b.

4

c.

7

d.

5

The entry to record the application of overhead is:

	a.	1
	b.	5
	c.	6
	d.	3