If the balance of Work in Process at August 31 is $200,000, what was the amount debited to Work in Process for factory overhead in August? A. $105,000 b. $120,000 c. $90,000 d. $70,000 55. The recording of the application of factory overhead costs to jobs would include a credit to: a. Factory Overhead b. Wages Payable c. Work in Process d. Cost of Goods Sold 56. The recording of the jobs shipped and customers billed would include a credit to: a. Accounts Payable b. Cash c. Finished Goods d. Cost of Goods Sold 57. The controlling account for the cost ledger is: a. Finished Goods b. Materials c. Work in Process d. Cost of Goods Sold 58. When job 711 was completed, direct materials totaled $4,000; direct labor, $4,600; and factory overhead, $2,400, respectively.