题目内容
If a company uses a predetermined overhead rate, actual manufacturing overhead costs of a period will be recorded in the Manufacturing Overhead account and will be recorded on the job cost sheets.
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The journal entry for cost of goods manufactured includes the costs of units that are partially completed.
Advertising costs should NOT be charged to the Manufacturing Overhead account.
The following entry would be used to record the transfer of $40,000 of direct material and $10,000 of indirect material from the storeroom to production: Direct Materials40,000 Indirect Materials10,000 Raw Materials50,000
Entry (16) in the below T-account represents the cost of goods manufactured transferred to Finished Goods from Work in Process. Finished Goods——————————————— Bal. 40,000| (16) 520,000 (15) 540,000|——————————————— Bal. 60,000|
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