Which of the following items would not be classified as part of factory overhead? direct labor used amortization of manufacturing patents factory supplies used production supervisors' salaries Which of the following statements is true regarding fixed and variable costs? Both costs are constant when considered on a total basis. Fixed costs are constant in total, and variable costs are constant per unit. Variable costs are constant in total, and fixed costs vary in total. Both costs are constant when considered on a per-unit basis. Department Shad no work in process at the beginning of the period. It added 12,000 units of direct materials during the period at a cost of $84,000; 9,000 units were completed during the period; and 3,000 units were 30% completed as to labor and overhead at the end of the period. All materials are added at the beginning of the process. Direct labor was $49,500 and factory overhead was $9,900. The total cost of units completed during the period were a. $121,000 b. $117,000 c. $143,400 d. $127,450 Reynolds Manufacturers Inc. has estimated total factory overhead costs of $95,000 and expected direct labor hours of 9,500 for the current fiscal year. If job number 117 incurred 2,300 direct labor hours, Work in Process will be debited and Factory Overhead will be credited for a. $2,300 b. $21,850 c. $23,000 d. $95,000 The recording of the factory labor incurred for general factory use would include a debit to Factory Overhead Wages Payable Wages Expense Cost of Goods Sold