Reynolds Manufacturers Inc. has estimated total factory overhead costs of $90,900 and expected direct labor hours of 10,100 for the current fiscal year. If Job 117 incurs 1,930 direct labor hours, Work in Process will be debited and Factory Overhead will be credited for a.$1,930 b.$17,370 c.$45,450 d.$90,900

b. $17,370 and d. $90,900

Explanation:

Data given in the question

Estimated total factory overhead costed to $90,900

Expected direct labor hours = 10,100

Incurred direct labor hours = 1,930

So by considering the above information

The work in process debited to

= Estimated total factory overhead cost ÷ estimated direct labor hours × incurred direct labor hours

= $90,900 ÷ 10,100 × 1,930

= $17,370

And, the factory overhead will be credited for $90,900

answer: d. characteristics of guests

explanation: it is directly related to the spending characteristics of attendees who fall into each of these categories: