2 pts Question 34 In a process costing system, when manufacturing overhead costs are applied to the cost of production, they are debited to: the Finished Goods Inventory account. the Cost of Goods Sold account. the Work in Process Inventory account. the Manufacturing Overhead account. the Raw Materials Inventory account. one must be able to reasonable Question 33 201 Wilturner Company incurs $82,000 of labor related directly to the product in the Assembly Department, $31,000 of labor related to the Assembly Department as a whole, and $18,000 of labor for services that help production in both the Assembly and Finishing departments. The journal entries to record the labor for the Assembly Department would include: Debit Work in Process Inventory $82,000; debit Factory Overhead $49,000. Debit Work in Process Inventory $82,000; debit Wages Expense $49,000. Debit Work in Process Inventory $113,000; debit Wages Expense $18,000. Debit Work in Process Inventory $131,000. Debit Work in Process Inventory $113,000; debit Factory Overhead $18,000 Question 29 2 pts If overhead applied is less than actual overhead incurred, it is: Fully applied. Underapplied. Overapplied Expected Normal. 2 pts