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  • 2022-06-17
    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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    • When a job is complete: A: Work-in-Process Control is debited B: Finished Goods Control is credited C: the cost of the job is transferred to Manufacturing Overhead Control D: actual direct materials, actual direct manufacturing labor, and allocated manufacturing overhead will comprise the total cost of the job
    • Manufacturing overhead includes all manufacturing costs except direct materials and direct labor.
    • In a job-order costing system, manufacturing overhead applied is recorded as a debit to: A: Raw Materials inventory. B: Finished Goods inventory. C: Work in Process inventory. D: Cost of Goods Sold.
    • manufacturing overhead ______ (英译汉)
    • The predetermined overhead rate is calculated as A: actual overhead divided by estimated activity level. B: estimated activity level divided by estimated overhead. C: estimated overhead divided by estimated activity level. D: actual activity level multiplied by estimated overhead.

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