The Work in Process Inventory Account of a Manufacturing Company

question 33

Multiple Choice

The Work in Process Inventory account of a manufacturing company that uses an overhead rate based on direct labor cost has a $3,200 debit balance after all posting is completed.The cost sheet of the one job still in process shows direct material cost of $1,400 and direct labor cost of $800.Therefore,the amount of the applied overhead is:

• A)$1,800.
• B)$2,200.
• C)$1,000.
• D)$800.
• E)$2,400.

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Definitions:

54th Massachusetts

An all-black regiment in the Union Army during the American Civil War, known for its bravery and made famous by its assault on Fort Wagner.

Fort Wagner

A fortification on Morris Island in South Carolina that was the site of an important battle during the American Civil War, known for the valiant charge of the 54th Massachusetts Volunteer Infantry, one of the first major African American units in the U.S. Army.

Integrated Regiment

A military unit consisting of soldiers from different races or backgrounds, combined to serve together as one entity.

Nation-State

A sovereign political entity characterized by a defined territory, permanent population, a government, and the capacity to enter into relations with other states.