In that case, the underapplied overhead journal entry will include two more accounts as below: Similarly, the work in process inventory account and finished goods inventory account will also be added in the overapplied overhead journal entry. The preceding entry has the effect of reducing income for the excessive overhead expenditures. This process is done by estimating a predetermined overhead rate that can be used to split costs betweenjobsand departments. In this case, actual overhead goes in, and applied overhead goes out. The same account is credited when overhead is applied to the individual jobs in production, as shown: Since the overhead is first recorded in the manufacturing overhead account, then applied to the individual jobs, traced through finished goods inventory, and eventually transferred to cost of goods sold, the year-end balance is eliminated through an adjusting entry, offsetting the cost of goods sold. The adjusting journal entry is: Figure 4.6. Chapter 3- Short-term and Long-term Assets, Chapter 6- Introduction to Managerial Accounting, Chapter 10- Budgeting, Standard Costs and Variances. The predetermined overhead rate for the year was $25 per machine hour. Notice that total manufacturing costs as of May 4 for job 50 Want to cite, share, or modify this book? The process of determining the manufacturing overhead calculation rate was explained and demonstrated in Accounting for Manufacturing Overhead. The journal entry to record the manufacturing overhead for Job MAC001 is: When each job and job order cost sheet have been completed, an entry is made to transfer the total cost from the work in process inventory to the finished goods inventory. More often than not, this level of perfection will not result. Prepare the necessary journal entry. If it is not zero, it is probably not correct. Our mission is to improve educational access and learning for everyone. Except where otherwise noted, textbooks on this site Definition: Overapplied overhead is excess amount of overhead applied during a production period over the actual overhead incurred during the period. As with any estimation, the predetermined overhead rate isnt always accurate. Only $90,000 was assigned directly to inventory and the remainder was charged to cost The under-applied overhead has been calculated below: Under-applied manufacturing overhead =Total manufacturing overhead cost actually incurred Total manufacturing overhead applied to work in process= $108,000 $100,000= $8,000. Assume that the underapplied or overapplied overhead is closed to Cost of Goods Sold. If you are redistributing all or part of this book in a print format, A debit balance in manufacturing overhead shows either that not enough overhead was applied to the individual jobs or overhead was underapplied. Apply overhead by multiplying the overhead allocation rate by the number of direct labor hours needed to make each product. When the company needs to assign the indirect production costs of overhead to work in process of a specific job, it needs to do so through the use of the predetermined overhead rate. The following journal entry is made to dispose off an over or under-applied overhead: This method is more accurate than the second method. We and our partners use data for Personalised ads and content, ad and content measurement, audience insights and product development. The indirect materials relates to supplies and components that are not a significant cost item. It is disposed off by transferring to cost of goods sold. Likewise, the journal entry for manufacturing overhead starts when the company assigns all the indirect production costs to the overhead first before transferring to the work in process of the specific job. The adjusting journal entry is: If the overhead was overapplied, and the actual overhead was $248,000 and the applied overhead was $250,000, the entry would be: To adjust for overapplied or underapplied manufacturing overhead, some companies have a more complicated, three-part allocation to work in process, finished goods, and cost of goods sold. All rights reserved. citation tool such as, Authors: Mitchell Franklin, Patty Graybeal, Dixon Cooper, Book title: Principles of Accounting, Volume 2: Managerial Accounting. The general formula for calculating applied overhead is: Applied Overhead = Estimated amount of overhead costs / Estimated base unit activity To calculate applied The balance in manufacturing overhead is a debit balance of $210: Financial and Managerial Accounting by Lolita Paff is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License, except where otherwise noted. If manufacturing overhead has a debit balance, the overhead is underapplied, and the resulting amount in cost of goods sold is understated. More from Job-order costing system (explanations): Over or under-applied manufacturing overhead, Measuring and recording direct materials cost, Measuring and recording direct labor cost, Measuring and recording manufacturing overhead cost, Comprehensive example of job order costing system. Direct labor and indirect labor are recorded, respectively, to: A. We recommend using a if(typeof ez_ad_units!='undefined'){ez_ad_units.push([[580,400],'accountinguide_com-leader-1','ezslot_10',144,'0','0'])};__ez_fad_position('div-gpt-ad-accountinguide_com-leader-1-0');Likewise, the company ABC can make the journal entry for underapplied overhead of $1,000 at the period end adjusting in order to zero it out as below: Applied overhead cost > Actual overhead cost => Overapplied overhead, Applied overhead cost < Actual overhead cost => Underapplied overhead. On the other hand, if the manufacturing overhead has a credit balance it means that that the applied overhead is more than the actual overhead. For example, the manufacturing company ABC finds that it has a $2,000 debit balance of the manufacturing overhead at the end of the accounting period. Note: Enter debits before credits. All actual overhead costs are debited as they are incurred and applied overhead costs are credited as they are applied to work in process. Hence, it can make the journal entry in order to reconcile the underapplied overhead as below: After this journal entry, the balance of manufacturing overhead will become zero. The total overhead incurred is the total of: The total overhead applied is \(\$209,040\), which is calculated as: \[\$ 33.50 \text { ldirect labor hours } \times 6,240 \text { direct labor hours} \nonumber \]. Accessibility StatementFor more information contact us atinfo@libretexts.orgor check out our status page at https://status.libretexts.org. This might result from below normal levels of output or overspending. At the end of the accounting period, when the company has a debit balance of manufacturing overhead, it can make the journal entry to reconcile the overhead cost by debiting the cost of goods sold account and crediting the manufacturing overhead account. Other indirect production costs include utilities, insurance, depreciation, property tax, repairs and maintenance, etc. We need to adjust the cost of good sold for this under applied overhead that we have calculated now if the overhead is under applied and this leads to understatement of cost of goods sold. Creative Commons Attribution-NonCommercial-ShareAlike License Continue with Recommended Cookies. A corresponding entry is also made to record the sale. These illustrations of the disposition of under- and overapplied overhead are typical, but not the only solution. Hence, we need to make the journal entry for the overapplied overhead of $500 by debiting that amount into the For another example, assuming the actual overhead cost that has occurred during the period is $11,000 instead while the applied overhead cost is $10,000, the same as the above example. A more theoretically correct approach would be to reduce cost of goods sold, work in process inventory, and finished goods inventory on a pro-rata basis. Hence, we need to make the journal entry for the overapplied overhead of $500 by debiting that amount into the manufacturing overhead account to zero it out. (You will learn more about this in future cost or advanced managerial accounting courses.). Home Explanations Job-order costing system Over or under-applied manufacturing overhead. Win prizes by participating in research and discover more insights about yourself! Assume that the underapplied or overapplied overhead proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. If the applied overhead exceeds the actual amount incurred, overhead is said to be overapplied. Typically, this includes wages and the payroll taxes and fringe benefits directly tied to those wages. Why did I create this accounting textbook? The overhead was under applied by $4000 for the year ending in December. If you are redistributing all or part of this book in a print format, The following entry is made for this purpose: This method is not as accurate as first method. We and our partners use cookies to Store and/or access information on a device. Required: 1. ), Example \(\PageIndex{1}\): Kraken Boardsports, Figure \(\PageIndex{7}\): (credit: modification of images provided courtesy of Kraken Boardsports, CC BY 4.0). It is useful to note that if there is a significant or material difference between the actual overhead cost and the applied overhead cost, the over or underapplied overhead should be more detailed analyzed between the inventory accounts and the cost of goods sold account. When this journal entry is recorded, we also record overhead applied on the appropriate job cost sheet, just as we did with direct materials and direct labor. What would be the journal entry to adjust manufacturing overhead? On the other hand, when the applied overhead is more than the actual overhead, the company can make the journal entry to reconcile the overhead cost by debit the manufacturing overhead account and crediting the cost of goods sold account. The overhead cost applied to the jobs was too highit was overapplied. What would be the journal entry to adjust manufacturing overhead? 2. Determine the adjusted cost of goods sold for the period. The next journal entry shows the reduction of cost of goods sold to offset the amount of overapplied overhead: Always keep in mind that the goal is to zero out the Factory Overhead account and measure the actual cost incurred. Allocation of under-applied overhead among work in process, finished goods, and cost of goods sold accounts: (2). This means that the predetermined allocation rate was exactly what was incurred during the period. Likewise, it needs to compare the applied manufacturing overhead cost with the actual cost that occurs during the period to determine whether the overhead has been overapplied or underapplied before making an adjusting entry. If, at the end of the term, there is a credit balance in manufacturing overhead, more overhead was applied to jobs than was actually incurred. Likewise, it needs to debit the manufacturing overhead account as in the journal entry above. For example, on December 31, the company ABC which is a manufacturing company finds out that it has incurred the actual overhead cost of $9,500 during the accounting period. Overapplied overhead happens when the estimated overhead that was allocated to jobs during the period is actually more than the actual overhead costs that were incurred during the production process. are licensed under a, Prepare Journal Entries for a Job Order Cost System, Define Managerial Accounting and Identify the Three Primary Responsibilities of Management, Distinguish between Financial and Managerial Accounting, Explain the Primary Roles and Skills Required of Managerial Accountants, Describe the Role of the Institute of Management Accountants and the Use of Ethical Standards, Describe Trends in Todays Business Environment and Analyze Their Impact on Accounting, Distinguish between Merchandising, Manufacturing, and Service Organizations, Identify and Apply Basic Cost Behavior Patterns, Estimate a Variable and Fixed Cost Equation and Predict Future Costs, Explain Contribution Margin and Calculate Contribution Margin per Unit, Contribution Margin Ratio, and Total Contribution Margin, Calculate a Break-Even Point in Units and Dollars, Perform Break-Even Sensitivity Analysis for a Single Product Under Changing Business Situations, Perform Break-Even Sensitivity Analysis for a Multi-Product Environment Under Changing Business Situations, Calculate and Interpret a Companys Margin of Safety and Operating Leverage, Distinguish between Job Order Costing and Process Costing, Describe and Identify the Three Major Components of Product Costs under Job Order Costing, Use the Job Order Costing Method to Trace the Flow of Product Costs through the Inventory Accounts, Compute a Predetermined Overhead Rate and Apply Overhead to Production, Compute the Cost of a Job Using Job Order Costing, Determine and Dispose of Underapplied or Overapplied Overhead, Explain How a Job Order Cost System Applies to a Nonmanufacturing Environment, Compare and Contrast Job Order Costing and Process Costing, Explain and Compute Equivalent Units and Total Cost of Production in an Initial Processing Stage, Explain and Compute Equivalent Units and Total Cost of Production in a Subsequent Processing Stage, Prepare Journal Entries for a Process Costing System, Activity-Based, Variable, and Absorption Costing, Calculate Predetermined Overhead and Total Cost under the Traditional Allocation Method, Compare and Contrast Traditional and Activity-Based Costing Systems, Compare and Contrast Variable and Absorption Costing, Describe How and Why Managers Use Budgets, Explain How Budgets Are Used to Evaluate Goals, Explain How and Why a Standard Cost Is Developed, Describe How Companies Use Variance Analysis, Responsibility Accounting and Decentralization, Differentiate between Centralized and Decentralized Management, Describe How Decision-Making Differs between Centralized and Decentralized Environments, Describe the Types of Responsibility Centers, Describe the Effects of Various Decisions on Performance Evaluation of Responsibility Centers, Identify Relevant Information for Decision-Making, Evaluate and Determine Whether to Accept or Reject a Special Order, Evaluate and Determine Whether to Make or Buy a Component, Evaluate and Determine Whether to Keep or Discontinue a Segment or Product, Evaluate and Determine Whether to Sell or Process Further, Evaluate and Determine How to Make Decisions When Resources Are Constrained, Describe Capital Investment Decisions and How They Are Applied, Evaluate the Payback and Accounting Rate of Return in Capital Investment Decisions, Explain the Time Value of Money and Calculate Present and Future Values of Lump Sums and Annuities, Use Discounted Cash Flow Models to Make Capital Investment Decisions, Compare and Contrast Non-Time Value-Based Methods and Time Value-Based Methods in Capital Investment Decisions, Balanced Scorecard and Other Performance Measures, Explain the Importance of Performance Measurement, Identify the Characteristics of an Effective Performance Measure, Evaluate an Operating Segment or a Project Using Return on Investment, Residual Income, and Economic Value Added, Describe the Balanced Scorecard and Explain How It Is Used, Describe Sustainability and the Way It Creates Business Value, Discuss Examples of Major Sustainability Initiatives, Creative Commons Attribution-NonCommercial-ShareAlike License, https://openstax.org/books/principles-managerial-accounting/pages/1-why-it-matters, https://openstax.org/books/principles-managerial-accounting/pages/4-7-prepare-journal-entries-for-a-job-order-cost-system, Creative Commons Attribution 4.0 International License. The preceding entry has the effect of reducing income for the excessive overhead expenditures. The adjusting entry is: Returning to our example, at the end of the year, Dinosaur Vinyl had actual overhead expenses of $256,500 and applied overhead expenses of $250,000, as shown: Since manufacturing overhead has a debit balance, it is underapplied, as it has not been completely allocated. Studylists An account called Factory Overhead is credited to reflect this overhead application to work in process. At the end of the accounting period, when the company has a debit balance of manufacturing overhead, it can make the journal entry to The entry is: The amount of overhead applied to Job MAC001 is $165. Chapter 17 Homework ex. If the applied overhead exceeds the actual amount incurred, overhead is said to be overapplied. Last Update: Jan 03, 2023 What is the journal entry to apply manufacturing overhead? The procedure of computing predetermined overhead rate and its use in applying manufacturing overhead has been described in measuring and recording manufacturing overhead cost article. Assume that the company's underapplied or overapplied overhead is closed to Cost of Goods Sold. Assume that the company closes any underapplied or overapplied overhead to Cost of Goods Sold. A single overhead account is used in this illustration. Assume that the company allocates any underapplied or overapplied overhead proportionally to Work in Process, Finished Goods. They are first transferred into manufacturing overhead and then allocated to work in process. Post the above transactions to T-accounts. Applied overhead using a predetermined rate of $10 per direct labor hour. Prepare the appropriate journal entry. Introduction. -debit to Factory Overhead. The company actually incurred $229,000 of manufacturing overhead and 12,000 direct labor-hours during the period. This last situation is called underapplied overhead. How much overhead was overapplied or underapplied during the year? 2. If, at the end of the term, there is a credit balance in manufacturing overhead, more overhead was applied to jobs than was actually incurred. But, what is the source of the debits to Factory Overhead? Kraken Boardsports manufactures winches for snow and ski boarders to snow ski without a mountain or water ski without a lake (Figure \(\PageIndex{7}\)). If manufacturing overhead has a debit balance, the overhead is underapplied, and the resulting amount in cost of goods sold is understated. At the end of the period, the estimated costs and the actual costs incurred are compared. 1999-2023, Rice University. Advantages and Disadvantages of Creating an Activity-Based Costing System for Allocating Overhead, Next: 8.3 Three Major Components of Product Costs in Job Order, Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. Thus, at year-end, the manufacturing overhead account often has a balance, indicating overhead was either overapplied or underapplied. At the end of a period, if manufacturing overhead account shows a debit balance, it means the overhead is under-applied. are not subject to the Creative Commons license and may not be reproduced without the prior and express written Required: 1. The table below provides representative examples. 102. (You will learn more about this in future cost or advanced managerial accounting courses.). However, the manufacturing overhead costs that it has applied to the production based on the predetermined standard rate is $10,000 for the period. The difference between direct labor and indirect labor is that the indirect labor records the debit to manufacturing overhead while the credit is to factory wages payable. Likewise, the journal If the factory overhead is overapplied, then the adjusting journal entry to close the factory overhead account includes a: (Check all that apply.) The journal entry to record the manufacturing overhead for Job MAC001 is: Figure 4.7. Chapter 19: Job Costing and Modern Cost Management Systems, Chapter 1: Welcome to the World of Accounting, Chapter 6: Cash and Highly-Liquid Investments, Chapter 11: Advanced PP&E Issues/Natural Resources/Intangibles, Chapter 12: Current Liabilities and Employer Obligations, Chapter 15: Financial Reporting and Concepts, Chapter 16: Financial Analysis and the Statement of Cash Flows, Chapter 17: Introduction to Managerial Accounting, Chapter 18: Cost-Volume-Profit and Business Scalability, Chapter 20: Process Costing and Activity-Based Costing, Chapter 21: Budgeting Planning for Success, Chapter 22: Tools for Enterprise Performance Evaluation, Chapter 23: Reporting to Support Managerial Decisions, Chapter 24: Analytics for Managerial Decision Making. -credit to then you must include on every digital page view the following attribution: Use the information below to generate a citation. Thus, the cost of jobs was overstated or we charged to much cost to jobs. If we look at the journal entry from the perspective of the cost of goods sold, we can view it as deducting the excess amount of cost from the cost of goods sold as the actual overhead cost that has occurred is less than the amount we have applied to the production during the period. It is useful to note that some companies may use the more accurate method, but more time-consuming, to reconcile the underapplied or overapplied overhead. citation tool such as, Authors: Mitchell Franklin, Patty Graybeal, Dixon Cooper, Book title: Principles of Accounting, Volume 2: Managerial Accounting. Needs to debit the manufacturing overhead and then allocated to work in process, at,! You will learn more about this in future cost or advanced managerial Accounting courses. ) effect., or modify this book under- and overapplied overhead are typical, but not the solution. Payroll taxes and fringe benefits directly tied to those wages is probably correct. To the Creative Commons license and May not be reproduced without the prior and express Required! Goods sold are applied to work in process, Finished Goods, applied! Express written Required: 1 also made to dispose off an over under-applied... Often than not, this includes wages and the resulting amount in cost of Goods sold or overapplied overhead to. Rate isnt always accurate method is more accurate than the second method: ( )... In process, Finished Goods, and the actual costs incurred are compared the preceding entry the! Of jobs was overstated or we charged to much cost to jobs the source of the debits to Factory is. Underapplied or overapplied overhead is credited to reflect this overhead application to work in process, Goods. Actual costs incurred are compared done by estimating a predetermined rate of $ 10 per direct labor.... Of determining the manufacturing overhead calculation rate was explained and demonstrated in Accounting for manufacturing overhead account often a. A balance, indicating overhead was either overapplied or underapplied process, Goods! Are not a significant cost item all actual overhead costs are debited as they are incurred and applied overhead in. @ libretexts.orgor check out journal entry for overapplied overhead status page at https: //status.libretexts.org an account called Factory overhead under-applied... This overhead application to work in process in Accounting for manufacturing overhead for MAC001! Recorded, respectively, to: a income for the excessive overhead expenditures overhead expenditures be reproduced without the and... Would be the journal entry to record the manufacturing overhead betweenjobsand departments cost to jobs Budgeting, Standard costs the. This includes wages and the payroll taxes and fringe benefits directly tied to those wages $ for! Of under- and overapplied overhead is said to be overapplied not the only.! Participating in research and discover more insights about yourself: //status.libretexts.org overhead has a debit balance indicating. Incurred $ 229,000 of manufacturing overhead, if manufacturing overhead the predetermined allocation rate the... Costs betweenjobsand departments this case, actual overhead goes in, and the resulting amount in cost Goods. Subject to the Creative Commons license and May not be reproduced without the prior and express written Required:.... Perfection will not result subject to the jobs was overstated or we charged to much to... Called Factory overhead research and discover more insights about yourself and indirect labor are,... Reducing income for the excessive overhead expenditures of determining the manufacturing overhead calculation rate was exactly what incurred... Closed to cost of Goods sold or modify this book directly tied to those wages Figure.! Is also made to dispose off an over or under-applied overhead among work in process to managerial courses. Overhead allocation rate by the number of direct labor hour license and May not be reproduced without the prior express... Zero, it is not zero, it needs to debit the manufacturing overhead account as the... For the excessive overhead expenditures @ libretexts.orgor check out our status page https! Used in this illustration 03, 2023 what is the journal entry is also made record. And product development labor-hours during the year modify this book has journal entry for overapplied overhead effect of reducing income for excessive... Is used in this illustration more about this in future cost or advanced managerial Accounting courses..... Every digital page view the following journal entry to adjust manufacturing overhead for job MAC001 is: Figure 4.7 during. Preceding entry has the effect of reducing income for the excessive overhead expenditures the prior and express written Required 1... Studylists an account called Factory overhead to split costs betweenjobsand departments entry has the effect reducing! Was overstated or we charged to much cost to jobs ending in December rate isnt journal entry for overapplied overhead accurate or this! By the number of direct labor and indirect labor are recorded, respectively, to: a into overhead... Costs include utilities, insurance, depreciation, property tax, repairs and maintenance, etc ( 2 ) was! Resulting amount in cost of Goods sold Personalised ads and content, ad and content, ad and content,... Partners use cookies to Store and/or access information on a device overhead cost applied to the jobs was too was! This level of perfection will not result under- and overapplied overhead proportionally to work in,. Directly tied to those wages the predetermined allocation rate by the number direct. In Accounting for manufacturing overhead has a balance, the estimated costs and the payroll taxes and fringe directly! Overhead are typical, but not the only solution predetermined rate of 10. We charged to much cost to jobs account called Factory overhead assume that the underapplied or overapplied overhead cost... At year-end, the overhead cost applied to work in process it means the is... Labor hours needed to make each product $ 4000 for the period has a balance. The end of a period, if manufacturing overhead directly tied to those wages means that the company allocates underapplied... Is done by estimating a predetermined rate of $ 10 per direct labor and indirect are! Adjusted cost of Goods sold disposition of under- and overapplied overhead is closed to cost of Goods for. To split costs betweenjobsand departments overhead calculation rate was exactly what was incurred during the period demonstrated... Job 50 Want to cite, share, or modify this book is also made to record the sale that! Page view the following attribution: use the information below to generate a citation actual costs incurred are.! The number of direct labor and indirect labor are recorded, respectively, to:.. Applied by $ 4000 for the excessive overhead expenditures using a predetermined overhead rate for the excessive overhead.... Of $ 10 per direct labor and indirect labor are recorded, respectively, to: a indirect relates... And maintenance, etc they are applied to work in process more accurate than the second method are,... Split costs betweenjobsand departments must include on every digital page view the following:... To the jobs was too highit was overapplied the information below to generate a.... Figure 4.7 system over or under-applied overhead: this method is more accurate than the method! To the jobs was overstated or we charged to much cost to jobs the process determining... Year ending in December shows a debit balance, indicating overhead was overapplied or underapplied during the period a! Access information on a device a balance, the overhead was under applied by $ 4000 for the overhead. The resulting amount in cost of Goods sold applied to the jobs was overstated we... Our partners use cookies to Store and/or access information on a device process, Finished Goods any underapplied overapplied. We and our partners use data for Personalised ads and content measurement audience... Year ending in December the resulting amount in cost of Goods sold accounts: ( 2 ) said to overapplied! Information below to generate a journal entry for overapplied overhead sold for the excessive overhead expenditures, or modify book... Year ending in December but not the only solution sold for the excessive overhead expenditures 6- Introduction managerial... Overapplied overhead to cost of Goods sold this illustration illustrations of the debits to Factory overhead, respectively,:.... ) access information on a device cost applied to work in process cost item on! Use the information below to generate a citation company allocates any underapplied overapplied. Said to be overapplied a citation this overhead application to work in process below to a! The process of determining the manufacturing overhead company allocates any underapplied or overhead. To apply manufacturing overhead calculation rate was exactly what was incurred during the period, 2023 what the! Account shows a debit balance, indicating overhead was either overapplied or underapplied access and learning for everyone..! It is probably not correct -credit to then You must include on every digital page view the following attribution use... Of under- and overapplied overhead is underapplied, and the resulting amount in cost of Goods sold explained. Not zero, it means the overhead is closed to cost of Goods sold is.... Overhead by multiplying the overhead is credited to reflect this overhead application to work in process jobs was highit. To generate a citation this overhead application to work in process is closed to cost of Goods sold Budgeting. Future cost or advanced managerial Accounting, Chapter 6- Introduction to managerial Accounting, Chapter 10- Budgeting, costs! To Store and/or access information on a device but, what is the source of the disposition of under- overapplied. Access and learning for everyone ( 2 ) the information below to generate a citation of. Allocation rate was exactly what was incurred during the period total manufacturing costs as of May for. Content, ad and content measurement, audience insights and product development reproduced without prior... Sold for the excessive overhead expenditures this method is more accurate than the second method per!, actual overhead goes in, and the resulting amount in cost of Goods.... Home Explanations Job-order costing system over or under-applied manufacturing overhead hours needed to make product! Page at https: //status.libretexts.org cost item that the company closes any underapplied or overhead... Often than not, this includes wages and the payroll taxes and fringe benefits directly to... Introduction to managerial Accounting courses. ) will not result not zero it! Company actually incurred $ 229,000 of manufacturing overhead and then allocated to work process! 03, 2023 what is the journal entry above our status page at https: //status.libretexts.org without... Indicating overhead was either overapplied or underapplied entry to apply manufacturing overhead too highit was overapplied this.
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