题目内容
The journal entry for cost of goods manufactured includes the costs of units that are partially completed.
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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|
Entry (11) in the below T-account could represent overhead cost applied to Work in Process. Work In Process—————————————— Bal. 40,000| (11) 330,000 (2) 100,000| (3) 90,000| (7) 120,000|—————————————— Bal. 20,000|
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