Leelanau Corporation uses a job-order costing system. The following data are for last year: Work in process beginning balance S 10,500 Work in process ending balance S 19,000
Cost of goods manufactured S 323,000
Direct materials S 115,000
Direct Labor S 78,000 Leelanau applies overhead using a predetermined rate. What amount of overhead was applied to work in process last year? 18) _____
A) $203,500 B)S130,000 C) $138,500 D) S121,500