 hello in this lecture we're going to work some smaller test type problems problems that could be small enough to fit in multiple choice type problems so here we have using the following accounts and an overhead rate of 150 of direct labor cost compute the amount of applied overhead so we've got our work in process this is basically our debits and our credits our t account or our general ledger account for work in process and we have the finished goods same thing we got the debits and credits basically the t account or the general ledger for finished goods now this is going to be a classic kind of book type multiple choice type smaller problem because we're going to have to back into this information in kind of a funny way and do a bit of algebra to figure this one out so if we think about this we can see that these two are the unknowns here but we have two unknowns and we see we have a debit debit and then we have these two debits minus minus the credit here that goes out to finished goods