Work in - Process Inventory has a debit balance of $82,000 and Manufacturing Overhead has a credit balance of $10,000. If an additional $52,000 of direct labor and $9,000 of indirect labor are incurred during production, what is the balance of Work - in - Process Inventory? A. $19,000 B. $30,000 $134,000 D. $1,000 Smith, Inc. uses a predetermined overhead allocation rate of 65% of direct labor costs. In January Smith completed Job 22, which had direct labor costs of $1,800 and Job 33 which had direct labo costs of $3,900. The journal entry for allocated manufacturing overhead costs for both jobs would be: 2,535 A. Manufacturing Overhead Work in - Process Inventory 2,535 2,535 B. Work-in - Process Inventory Manufacturing Overhead 2,535 3,705 C. Work in - Process Inventory Manufacturing Overhead 3,705 3,705 O D. Manufacturing Overhead Work-in - Process Inventory 3,705 On June 1, Westbrook Productions had beginning balances as shown in the T-accounts below. Raw Materials Inventory 10,000 Work - in - Process Inventory 20,000 Finished Goods Inventory 25,000 Manufacturing Overhead 41,000 A. $41,800 B. $58,800 C. $56,600 D. $55,800 Work in - Process Inventory has a debit balance of $83,000 and Manufacturing Overhead has a debit balance of $19,000. If an additional $51,000 of direct labor and $3,000 of indirect labor are incurred during production, what is the balance of Manufacturing Overhead? A. $134,000 B. $22,000 C. $32,000 D. $16,000