Moura Industries Inc. manufactures recreational vehicles. Moura uses a job order cost system. The time tickets from August jobs are summarized below.

Job 410........$3,400

Job 411.......1,700

Job 412.......1,400

Job 413......... 2,500

Factory supervision.. 1,900

Factory overhead is applied to jobs on the basis of a predetermined overhead rate of $25 per direct labor hour. The direct labor rate is $15 per hour.

a. Determine the total factory labor costs transferred to Work in Process and Factory Overhead for August.

b. Determine the amount of factory overhead applied to production for August.

c. Illustrate the effects of the factory overhead applied in (b) on the accounts and financial statements.