Raw MaterialsBal7,000(2)24,000(1)19,000 Work In ProcessBal11,000(7)?(2)15,000 (4)18,000 (6)31,000 Finished GoodsBal18,000 (7)62,000 15,000 Manufacturing Overhead(2)9,000(6)31,000(3)16,000 (4)8,000 (5)5,000 Accumulated Depreciation--Factory Bal82,000 (3)16,000 Sales Salaries Expense(4)11,000 Accounts Payable Bal (1)19,000 (5)5,000 Salaries and Wages Payable Bal7,000 (4)37,000 The manufacturing overhead applied is:
A. $38,000
B. $24,000
C. $42,000
D. $31,000
Answer: D
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