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

Business

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