Answer and Explanation:
The journal entries are shown below:
a.
Work in process inventory ($4,640 + $5,510 + $6,612 + $12,760 + $18,270) $47,792
Factory Overhead $12,500
Factory Wages $60,292
(being the factory labor cost is recorded)
b.
Work in process inventory ($47,792 ÷ 29 × 23) $37,904
To Factory Overhead $37,904
(being the factory overhead applied to production is recorded)
