3. Overhead is underapplied by $4,000 for the year, as shown in the Manu-
facturing Overhead account above. The entry to close out this balance
to Cost of Goods Sold would be:
Cost of Goods Sold ... 4,000
Manufacturing Overhead... 4,000
© The McGraw-Hill Companies, Inc., 2006. All rights reserved.
Solutions Manual, Chapter 3 83
Bạn đang xem 3. - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH03 SYSSTEMS DESIGN JOB ORDER COSTING