Answer:
The manufacturing overhead applied to work in process is:
D. $79,000
Explanation:
a) Data and Calculations:
Beginning work in process inventory      30,000
Direct materials used in production       50,000
Direct labor                          60,000
Total manufacturing costs to account for 219,000
Manufacturing overhead applied to WIP Â 79,000 (219,000 - 140,000)
Ending work in process inventory        72,000
b) The manufacturing overhead applied to Work in Process is the difference between the total manufacturing costs to account for and the costs of beginning work in process, direct materials, and direct labor for the period. Â When the ending work in process is deducted from the total manufacturing costs, the resulting figure represents the cost of goods transferred to finished goods inventory.
