Matt Industries manufactures toys. Matt uses a job order cost system. The time tickets from September jobs are summarized below.
Job 100 $3,500
Job 101 1,800
Job 102 1,200
Job 103 2,800
Factory supervision 1,700
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 $30 per hour.
a. Determine the total factory labor costs transferred to Work in Process and Factory
Overhead for September.
b. Determine the amount of factory overhead applied to production for September.