3-17 When automated equipment replaces
plied overhead in each account. The adjustment
direct labor, overhead increases and direct labor
for underapplied overhead increases Cost of
decreases. This results in an increase in the pre-
Goods Sold (and inventories) whereas the ad-
determined overhead rate—particularly if it is
justment for overapplied overhead decreases Cost
based on direct labor.
of Goods Sold (and inventories).
Bạn đang xem 3- - SOLUTIONS TO QUESTION MANAGERIAL ACCOUNTING CH03 SYSSTEMS DESIGN JOB ORDER COSTING
