Wesley Manufacturing Co. is studying the results of apply factory overhead to production. The following data have been used: (1) estimated factory overhead, $60,000; (2) estimated material costs, $50,000; (3) estimated direct labor costs, $60,000; (4) estimated direct labor overhead hours, 10,000; (5) estimated machine hours, 20,000; and (6) work-in-process at the beginning of the month, $0.

The actual factory overhead incurred for the month of July was $80,000, and the production statistics on July 31 are as follows:

Job	Materials Costs	Direct Labor Costs	Direct Labor Hours	Machine Hours	Date Jobs Completed
306	$ 5,000	$ 6,000	1,000	3,000	July 10
307	7,000	12,000	2,000	3,200	July 14
308	8,000	13,500	2,500	4,000	July 20
309	9,000	15,600	2,600	3,400	In process
310	10,000	29,000	4,500	6,500	July 26
311	11,000	2,400	400	1,500	In process
Total	$50,000	$78,500	13,000	21,600

Required:

4. Which method would you recommend to the Senior Management of Wesley Manufacturing Co.? And, provide your rationale as the Cost Accounting Manager for selecting this particular method for implementation in applying the factory overhead costs to production for the Wesley Manufacturing Co.