How do traits of animals such as ear shape, nose shape, and hair color MOST often get passed to offspring?

WIP inventory       68,000 debit

Factory Overhead   8000 debit

     Raw Materials Inventory   76,000 credit

WIP inventory         55.000 debit

Factory Overhead  12,400 debit

  Factory Payroll payable       77,400 credit

WIP inventory       31,250 debit

   Factory overhead      31,250 credit

Finished Goods Inventory 73,750 debit

           WIP inventory              73,750 credit

Explanation:

Direct Materials used:

10,000 + 20,000 + 24,000 + 14,000 = 68,000

Direct Labor used:

8,000 + 17,000 + 18,000 + 12,000 = 55,000

Overhead Applied:

6,000 + 12,750 + 13,500 + 9,000 = 31,250

Overhead rate:

6,000 /  8,000 =  0.75

12,750 / 17,000 =  0.75

Finished goods:

24,000 + 49,750 = 73,750