sanker inc has provided the following data for the month of august there were n cont 460336

Sanker Inc. has provided the following data for the month of August. There were no beginning inventories; consequently, the direct materials, direct labor, and manufacturing overhead applied listed below are all for the current month.

Work In

Process Finished

Goods Cost of

Goods Sold Total

Direct materials $2,790 $7,680 $18,240 $28,710

Direct labor 9,700 19,200 45,600 74,500

Manufacturing

overhead applied 5,440 8,000 18,560 32,000

Total $17,930 $34,880 $82,400 $135,210

Manufacturing overhead for the month was overapplied by $5,000. The company allocates any underapplied or overapplied overhead among work in process, finished goods, and cost of goods sold at the end of the month on the basis of the overhead applied during the month in those accounts.

12. The journal entry to record the allocation of any underapplied or overapplied overhead for August would include

A. debit to finished goods of $34,880.

B. credit to finished goods of $34,880.

C. credit to finished goods of $1,250.

D. debit to finished goods of $1,250.

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