Assume That the Hood River Juice Company Applies Factory Overhead

Assume that the Hood River Juice Company applies factory overhead to its production departments on the basis of 65% of direct labor costs.Direct labor in the Squeezing Department was $80,000 and direct labor in the Filtering Department was $12,000.The entry to apply overhead to these production departments is:

A) $\begin{array}{llr} \text { Factory Overhead - Squeezing} &52,000\\ \text { Factory Overhead - Filtering } &7,800\\ \text { Work in Process} &&59,800\end{array}$

B) $\begin{array}{llr} \text {Factory Overhead } &59,800\\ \text { Work in Process - Squeezing } &&52,000\\ \text { Work in Process - Filtering } &&7,800\end{array}$

C) $\begin{array}{llr} \text { Factory Overhead } &59,800\\ \text { Factory Payroll } &&59,800\\\end{array}$

D) $\begin{array}{l}\text { Work in Process - Squeezing } & 52,000 \\\text { Work in Process - Filtering } & 7,800\\\text { Factory Overhead }&&59,800\end{array}$
E) $\begin{array}{llr} \text { Factory Payroll } &59,800\\ \text {Cash } &&59,800\\\end{array}$