Michelle's Has the Following Transactions for the Month of October $\begin{array}{lr}\text { Materials } & \$ 17,890 \\\text { Work in process } & 0 \\\text { Finished goods } & 8,321\end{array}$

question 10

Multiple Choice

Michelle's has the following transactions for the month of October:
1.Purchased materials on account for $111,482.
2.Materials requisitioned for $82,383.
3.Direct labour of $51,000 was incurred (but not yet paid) .
4.Actual overhead for the month was $33,000. It has not been paid yet (charge to various payables) .
5.Overhead is applied to production at the rate of 70% of direct labour.
6.Jobs totalling $56,000 were transferred from work in process to finished goods.
7.Jobs costing $41,000 were sold.Balances at the beginning of the month were:
$\begin{array}{lr}\text { Materials } & \$ 17,890 \\\text { Work in process } & 0 \\\text { Finished goods } & 8,321\end{array}$
-Refer to the Figure.What is the journal entry to record applied overhead for the month?

• A)Work in Process 35,700Overhead Control 35,700
• B)Various Payables 35,700Overhead Control 35,700
• C)Overhead Control 35,700Work in Process 35,700
• D)Overhead Control 35,700Various Payables 35,700

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Definitions:

Germ Layer

One of the three primary layers of cells (ectoderm, mesoderm, and endoderm) in the early embryo from which all tissues and organs develop.

Endoderm

Innermost of the three germ layers of an embryo.

Epidermis

Outer portion of the skin formed of epithelial tissue that rests on or covers the dermis.

Germ Layer

One of the three primary layers (ectoderm, mesoderm, endoderm) in early embryonic development from which all tissues and organs develop.