Armada Company Applies Manufacturing Overhead by Using a Predetermined Rate $\begin{array}{lr}\text { Direct material cost } & \$ 72,000 \\\text { Direct labor cost } & 38,000\end{array}$

Multiple Choice

Armada Company applies manufacturing overhead by using a predetermined rate of 150% of direct labor cost. The data that follow pertain to job no. 831: $\begin{array}{lr}\text { Direct material cost } & \$ 72,000 \\\text { Direct labor cost } & 38,000\end{array}$ If Armada adds a 30% markup on total cost to generate a profit, which of the following choices depicts a portion of the accounting needed to record the credit sale of job no. 831?

A) Choice A
B) Choice B
C) Choice C
D) Choice D
E) Choice E