Wilturner Company incurs $80,000 of labor related directly to the product in the Assembly Department, $29,000 of labor related to the Assembly Department as a whole, and $16,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include:

Multiple Choice

• Debit Work in Process Inventory $80,000; debit Factory Overhead $45,000.

• Debit Work in Process Inventory $80,000; debit Wages Expense $45,000.

• Debit Work in Process Inventory $109,000; debit Wages Expense $16,000.

• Debit Work in Process Inventory $125,000.

• Debit Work in Process Inventory $109,000; debit Factory Overhead $16,000.

  Lake Erie Company uses a plantwide overhead rate with machine hours as the allocation base. Next year, 800,000 units are expected to be produced taking 0.80 machine hours each. How much overhead will be assigned to each unit produced given the following estimated amounts?

  Estimated:	Department 1					Department 2
  Manufacturing overhead costs	$	3,147,500				$	1,580,000
  Direct labor hours		170,000	DLH				270,000	DLH
  Machine hours		270,000	MH				195,000	MH

  Multiple Choice

• $10.74 per unit

• $8.13 per unit

• $4.68 per unit

• $11.66 per unit

• $10.17 per unit