Answer:
WIP inventory       68,000 debit
Factory Overhead   8000 debit
      Raw Materials Inventory   76,000 credit
WIP inventory         55.000 debit
Factory Overhead  12,400 debit
   Factory Payroll payable       77,400 credit
WIP inventory       31,250 debit
    Factory overhead      31,250 credit
Finished Goods Inventory 73,750 debit
            WIP inventory              73,750 credit
Explanation:
<em><u>Direct Materials used:</u></em>
10,000 + 20,000 + 24,000 + 14,000 = 68,000
<em><u>Direct Labor used:</u></em>
8,000 + 17,000 + 18,000 + 12,000 = 55,000
<u>Overhead Applied:</u>
6,000 + 12,750 + 13,500 + 9,000 = 31,250
Overhead rate:
6,000 /  8,000 =  0.75
12,750 / 17,000 =  0.75
Finished goods:
24,000 + 49,750 = 73,750