The Allen Company Has the Following Information for the Assembly

Multiple Choice

The Allen Company has the following information for the Assembly Department for the month of October: $\begin{array}{lr}\text { Materials purchased } & 45,000 \\\text { Materials used } & 49,000 \\\text { Direct labor } & 30,000 \\\text { Actual manufacturing overhead } & 56,000 \\\text { Cost of goods completed and transferred to the Finishing Dept. } & 125,000\end{array}$ Overhead rate is 200 percent of direct labor costs. Allen Company uses a process costing system for the Assembly Department.
What is the total amount of debits to Work in Process-Assembly Department for October?

A) $125,000
B) $131,000
C) $139,000
D) $109,000