Selected accounts with some amounts omitted are as follows: Work in Process Oct. 1 Balance 20,200 Oct. 31 Goods finished X 31 Direct materials 90,300 31 Direct labor 152,300 31 Factory overhead X Finished Goods Oct. 1 Balance 13,700 31 Goods finished 348,800 If the balance of Work in Process on October 31 is $199,100, what was the amount of factory overhead applied in October

allocated manufacturing overhead= $285,100

Explanation:

Giving the following information:

Work in Process Oct. 1 Balance 20,200

Direct materials 90,300

Direct labor 152,300

Factory overhead X

Goods finished 348,800

Work in Process on October 31 is $199,100

To calculate the factory overhead applied, we need to use the following formula:

cost of goods manufactured= beginning WIP + direct materials + direct labor + allocated manufacturing overhead - Ending WIP

348,800 = 20,200 + 90,300 + 152,300  + allocated manufacturing overhead - 199,100

allocated manufacturing overhead= 348,800 - 20,200 - 90,300 - 152,300 + 199,100

allocated manufacturing overhead= $285,100

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