Which of the following accounts is debited when direct laboris recorded? O Salaries and wages payable O Work in Process O Manufacturing overhead. O Sataries and wages expense. Estimated manufacturing overhead for the year Estimated direct bor hours for the year SO 2000 Two jobs were worked on during the year Job A 101 and Job A 102. The number of direct labor hours spent on Job A 101 and Job A 102 actual manufacturing overhead was $37000 2 00 and 1000, respectively. The What is the amount of the under or overnplied manufacturing overed? O $3.000 overapplied $4,000 under oplied $7000 overapplied $1000 underapplied Demur inca manufacturing company has provided the following data for the month of April. The banc h e Worten Process inventory account was $10.000 at the beginning of the month and $22000 at the end of the month. During the more the company incurred direct cost of 63000 and direct labor cost of $19000. The actual manufacturing overhead cost incurred was $40.000. The manufacturing overhead cost o Work in Proces 4 3.000. The cost of goods manufactured for April O O O $142.000 $145,000 $130,000 $133,000 The following events took place at a manufacturing company for the current year ( Purchased $95.000 in direct materials (2) incurred labor costs as follows: (n) direct, $56,000 and to Indirect, $13,600, (3) Other manufacturing overhead was $107.000, excluding indirect labor (4) Transferred B0% of the materials to the manufacturing assembly line (5) Completed 65% of the Work In Process during the year (6) Sold 85% of the completed goods (7) There were no beginning inventories. What is the value of the ending Finished Goods Inventory? O $164.190.00 $13,261.50 O $26,48100 O $24,628.50