Answer:
Work in process = $72,220
Factory Overhead = $1,098
Explanation:
DATA
No.      Material     Job No.        Amount 
945     Fiberglass     78           $20,240 
946       Plastic         93             $9,890 
947      Glue            Indirect        $1,098 
948     Wood              99           $3,622 
949     Aluminium      108         $38,468 
Required:  Amount of materials transferred to Work in Process and Factory Overhead?
Solution
Work in process = sum of all direct material cost
Work in process = $20,240 + $9.890 + $3,622 + $38,468 = $72,220
Factory Overhead = sum of all indirect material cost
Factory Overhead = $1,098