Wednesday Firm had the following account balances and results from operations for the month of July: Direct materials used 10,400; Direct labor 8,000; Manufacturing overhead applied at 110% of direct labor; Finished Goods Inventory on July 1 1,200; Finished Goods Inventory on July 31 1,000; Work in Process Inventory on July 1 2,400; and Work in Process Inventory on July 31 1,800;.

The cost of goods manufactured was

Group of answer choices

26,600

27,800

27,200

27,400

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Union Co. uses a standard costing system. The following factory overhead and production data are available for May:

Standard fixed overhead rate per direct labor hour	1.00
Standard variable overhead rate per direct labor hour	4.00
Budgeted monthly direct labor hours	40,000
Actual direct labor hours worked	39,500
Standard direct labor hours allowed for actual production	39,000
Overall overhead variance - favorable	2,000

What is the APPLIED FACTORY OVERHEAD for May?

Group of answer choices

199,500

197,500

195,000

197,000