Which of the following employees would be considered as holding a line position? A. Exxon Corporation's vice-president for government relations. B. The controller of General Motors. OC. A secretary employed by Verizon Communications. OD. The manager of food and beverage services at Disney's Magic Kingdom. O E. None of the above. Robo Manufacturing Company manufactures custom made furniture. It pays its two workers $15 per hour for work performed from 7:00 am to 3:00 pm (8 hours) and $25 per hour for work performed after 3:00 pm. Workers eat lunch while they work so get paid during lunch. Below is information relating to Job R205: Job R205 is a rush order from a customer, which resulted in the two workers working from 7:00 am to 5:00 pm (10 hours) to start and complete the job. The customer agreed to pay extra to rush the order. As a result of the above transactions, how much of the total pay will be charged to direct labor for Job R205? O A. $240 B. $300 C. $340 OD. $500 E. None of the above Gum Drop Company incurred $78,500 of actual manufacturing overhead costs during the year. Manufacturing overhead applied to production during the year was $70,500. Following are the amounts of overhead that remain in the various manufacturing accounts at year-end: Work in Process Inventory $17,625 Finished Goods Inventory 24,675 Cost of Goods Sold 28,200 Total $70,500 Assuming the $8,000 difference between actual and applied manufacturing overhead is significant, which of the following would be recorded as part of the journal entry to close out the balance in the Manufacturing Overhead account? A. Debit cost of goods sold 2,200 B. Credit cost of goods sold 4,000 C. Credit work in process inventory $2,000 D. Debit work in process inventory $6,000 O E. None of the above