Dapper Corporation Had Only One Job in Process on May

question 9

Multiple Choice

Dapper Corporation had only one job in process on May 1.The job had been charged with $3,400 of direct materials,$4,640 of direct labor,and $9,200 of manufacturing overhead cost.The company assigns overhead cost to jobs using the predetermined overhead rate of $23.00 per direct labor-hour. During May,the following activity was recorded: Work in process inventory on May 30 contains $7,540 of direct labor cost.Raw materials consist solely of items that are classified as direct materials.
The entry to dispose of the underapplied or overapplied manufacturing overhead cost for the month would include a:

• A)debit of $2,200 to Manufacturing Overhead.
• B)debit of $14,950 to Manufacturing Overhead.
• C)credit of $14,950 to Manufacturing Overhead.
• D)credit of $2,200 to Manufacturing OverheaD.

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Definitions:

Orally Fixated

In psychoanalytic theory, a term describing individuals who experience intense satisfaction or frustration related to mouth-oriented activities due to unresolved conflicts in early psychosexual development.

Passive Dependence

A behavioral pattern where individuals excessively rely on others for support, decision-making, and taking action, often to the detriment of their independence.

Inferiority Complex

A psychological condition in which an individual feels a lack of worth and doubts their abilities, often unfairly comparing themselves to others.

Freudian Psychologist

A psychologist who follows the theories of Sigmund Freud, focusing on unconscious processes, childhood experiences, and psychosexual development.