Selected accounts with some amounts omitted are as follows:
Work in Process | |||||
Oct. 1 | Balance | 24,800 | Oct. 31 | Goods finished | X |
31 | Direct materials | 90,400 | |||
31 | Direct labor | 196,600 | |||
31 | Factory overhead | X |
Finished Goods | |||||
Oct. 1 | Balance | 12,500 | |||
31 | Goods finished | 343,100 |
If the balance of Work in Process on October 31 is $198,000, what was the amount of factory overhead applied in October?
a.$229,300
b.$419,400
c.$90,400
d.$196,600
Correct answer---------(a) $229,300
Working
Work in Process | |||||
Oct. 1 | Balance | $ 24,800.00 | Oct. 31 | Goods finished | $ 343,100.00 |
31 | Direct materials | $ 90,400.00 | Oct. 31 | Balance | $ 198,000.00 |
31 | Direct labor | $ 196,600.00 | |||
31 | Factory overhead (541100-24800-90400-196600) | $ 229,300.00 | |||
Total | $ 541,100.00 | $ 541,100.00 |
Factory overhead applied is the balancing figure to get the total of 541,100.
Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 24,800 ...
Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 23,400 Oct. 31 Goods finished X 31 Direct materials 91,000 31 Direct labor 161,800 31 Factory overhead X Finished Goods Oct. 1 Balance 12,800 31 Goods finished 344,400 If the balance of Work in Process on October 31 is $202,900, what was the amount of factory overhead applied in October? a.$388,100 b.$271,100 c.$91,000 d.$161,800
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