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:

Phrenic Nerve

Nerve derived from spinal nerves C3–C5; supplies the diaphragm.

Glossopharyngeal Nerve

A cranial nerve that is responsible for taste and other functions of the throat.

Hypoventilates

A condition where ventilation is inadequate to perform needed gas exchange, often resulting in increased blood CO2 levels.

Peripheral Chemoreceptors

Sensory receptors located in the carotid and aortic bodies that detect changes in blood chemical content, such as oxygen and carbon dioxide levels.