1. Please answer the following to complete the unit review question.

A. The recording of the factory labor incurred for general factory use would include a debit to

-.Factory Overhead

-.Cost of Goods Sold

-.Wages Payable

-.Wages Expense

B. The recording of the jobs completed would include a debit to

-.Factory Overhead

-.Cost of Goods Sold

-.Finished Goods

-.Work in Process

C. Recording jobs completed would include a credit to

-.Factory Overhead

-.Work in Process

-.Cost of Goods Sold

-.Finished Goods

D.

Reynolds Manufacturers Inc. has estimated total factory overhead costs of $95,000 and expected direct labor hours of 9,500 for the current fiscal year. If job number 117 incurs 2,300 direct labor hours, Work in Process will be debited and Factory Overhead will be credited for

-.$2,300

-.$23,000

-.$95,000

-.$21,850