题目内容
Advertising costs should NOT be charged to the Manufacturing Overhead account.
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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|
Entry (1) in the below T-account represents the purchase rather than use of raw materials. Raw Materials————————————— Bal. 10,000|(2) 60,000 (1) 70,000|————————————— Bal. 20,000|
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