The Work in Process Inventory Account of a Manufacturing Company

Multiple Choice

The Work in Process Inventory account of a manufacturing company has a $3,200 debit balance.The company applies overhead using direct labor cost.The cost sheet of the only job still in process shows direct material cost of $1,400 and direct labor cost of $800.Therefore,the amount of applied overhead is:

A) $1,800.
B) $2,200.
C) $1,000.
D) $800.
E) $2,400.