Step-by-step explanation:
The journal entries are as follows
a. Work in process $39,200
Factory overhead $8,000
To Wages payable $47,200
(Being the labor cost incurred is recorded)
The computation is shown below:
= $11,000 + $8,300 + $9,200 + $5,700 + $5,000
= $39,200
b. Work in process
To Factory overhead
(Being the factory overhead is recorded)
It is computed below:
= $39,200 × 70%
= $27,440