Selected accounts with some amounts omitted are as follows Work in Process Oct. 1 Balance 20,500 Oct. 31 Finished goods X 31 Direct materials 92,700 31 Direct labor 178,300 31 Factory overhead X Finished Goods Oct. 1 Balance 14,100 31 Goods finished 344,200 If the balance of Work in Process on October 31 is $214,900, what was the amount of factory overhead applied in October

Vortex company operates a retail store with two departments. information about those departments follows. department a department b sales $ 800,000 $ 450,000 cost of goods sold 497,000 291,000 direct expenses salaries 125,000 88,000 insurance 20,000 10,000 utilities 24,000 14,000 depreciation 21,000 12,000 maintenance 7,000 5,000 the company also incurred the following indirect costs. salaries $36,000 insurance 6,000 depreciation 15,000 office expenses 50,000 indirect costs are allocated as follows: salaries on the basis of sales; insurance and depreciation on the basis of square footage; and office expenses on the basis of number of employees. additional information about the departments follows. department square footage number of employees a 28,000 75 b 12,000 50 required: 1. determine the departmental contribution to overhead and the departmental net income for department a and department b.