Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 23,900 Oct. 31 Finished goods X 31 Direct materials 91,000 31 Direct labor 151,900 31 Factory overhead X Finished Goods Oct. 1 Balance 14,700 31 Goods finished 340,600 If the balance of Work in Process on October 31 is $215,100, what was the amount of factory overhead applied in October

the amount of factory overhead applied in October is $274,200

Explanation:

First calculate the amount transferred to Finished Goods Account from the Work in Process Account.

Finished Goods T - Account

Debit

Opening Balance                                                   $14,700

Transferred from Work In Process Account     $325,900

Totals                                                                  $340,600

Credit

Closing Balance                                                 $340,600

Totals                                                                  $340,600

Prepare the Work in Process T - Account to determine the balance that is Overhead Applied.

Work in Process T - Account

Debits

Opening Balance                                  $23,900

Direct materials                                      $91,000

Direct labor                                            $151,900

Overheads (balancing figure)             $274,200

Totals                                                    $541,000

Credits

Closing Balance                                   $215,100

Transfer to Finished Goods               $325,900

Totals                                                    $541,000

Conclusion :

the amount of factory overhead applied in October is $274,200

answer; i believe the correct answer is (4.0);

the answer is d

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