n June​ 1, Westbrook Productions had beginning balances as shown in the T−accounts below.   Raw Materials Inventory ​10,000     Work−in−Process Inventory ​20,000     Finished Goods Inventory ​25,000

Principles of Cost Accounting
17th Edition
ISBN:9781305087408
Author:Edward J. Vanderbeck, Maria R. Mitchell
Publisher:Edward J. Vanderbeck, Maria R. Mitchell
Chapter1: Introduction To Cost Accounting
Section: Chapter Questions
Problem 9P: Glasson Manufacturing Co. produces only one product. You have obtained the following information...
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On June​ 1, Westbrook Productions had beginning balances as shown in the
T−accounts
below.
 
Raw Materials Inventory
​10,000
 
 
Work−in−Process
Inventory
​20,000
 
 
Finished Goods Inventory
​25,000
 
 
Manufacturing Overhead
​41,000
 
 
During​ June, the following transactions took​ place:
June​ 2: Issued​ $3,000 of direct materials and​ $800 of indirect materials to production.
June​ 13: Incurred​ $6,700 of direct factory labor cost and​ $14,800 of indirect factory labor cost.
 
What was the balance in the Manufacturing Overhead account following these​ transactions?
 
A.
​$56,600
 
B.
​$55,800
 
C.
​$41,800
 
D.
​$58,800
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