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Allen Company Has the Following Information for the Assembly Department

question 71

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Allen Company has the following information for the Assembly Department for October:
 Materials purchased $40,000 Materials used 44,000 Direct labour 30,000 Actual manufacturing overhead 56,000 Cost of goods completed and transferred to the Finishing Dept. 120,000\begin{array}{lr}\text { Materials purchased } & \$ 40,000 \\\text { Materials used } & 44,000 \\\text { Direct labour } & 30,000 \\\text { Actual manufacturing overhead } & 56,000 \\\text { Cost of goods completed and transferred to the Finishing Dept. } & 120,000\end{array}
Overhead rate is 200 percent of direct labour costs.
Allen Company uses a process costing system for the Assembly Department.
-Refer to the figure.What is the total amount of debits to work in process-Assembly Department for October?


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