Answer:
Missing wordings <em>"Direct materials used $104,000, Direct labor used 177,000, Predetermined overhead rate (based on direct labor) 160 %, Goods transferred to finished goods 449,000, Cost of goods sold 461,000, Credit sales 980,000"</em>
<em />
Factory overhead = Direct Labor used * Predetermined Overhead rate
Factory overhead = 177,000 * 160%
Factory overhead = 283,200
Journal Entry Debit Credit
Work in Process Inventory $283,200
Factory Overhead $283,200
