If Direct Labor for the Month Is $105,000, and Overhead

question 76

Multiple Choice

If direct labor for the month is $105,000, and overhead is applied based on 65% of direct labor dollars, what is the entry to apply overhead?

• A) Debit Work-in-Process Inventory $68,250; credit Payroll Payable $68,250
• B) Debit Overhead-Applied $68,250; credit Work-in-Process Inventory $68,250
• C) Debit Work-in-Process Inventory $68,250; credit Manufacturing Overhead-Applied $68,250
• D) Debit Work-in-Process Inventory $105,000; credit Manufacturing Overhead-Applied $105,000

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Definitions:

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Kuder-Richardson

A method of calculating internal consistency by using all the possible split-half combinations. This is done by correlating the scores for each item on the test with the total score on the test and finding the average correlation for all of the items.

Americans with Disabilities Act

A civil rights law that prohibits discrimination against individuals with disabilities in all areas of public life.

Accommodations

Adjustments made in educational or workplace settings to support the needs of individuals with disabilities or specific challenges.