A company has $10,000 under-applied overhead at the end of a given period. The following information is given: Account Ending balance Overhead applied in the account Work-in-process $100,000 $30,000 Finished goods $80,000 $20,000 Cost of goods sold $220,000 $50,000 The Manufacturing overhead control has a balance of some amount of x (not revealed) before closing. The Applied manufacturing overhead has a balance of some other amount of y (not revealed) before closing. The company uses the proration method to allocate the under-applied overhead to the above accounts. The necessary journal entry does not include a: A. debit to Work-in-process for $3,000. B. credit to Cot of Goods Sold for $5,000. C. debit to Applied manufacturing overhead for $y.

debit to Finished goods for $2.500

Explanation:

The distribution of overhead applied in the account for different accounts is shown below:

Accounts                  Overhead applied        percentage

Work in process       $30,000                       30%

Finished goods         $20,000                       20%

Cost of goods sold    $50,000                      50%

Total                           $100,000                     100%

Now the underapplied allocation is as follows

Work in process       $3,000                      30%

Finished goods         $2,000                     20%

Cost of goods sold    $5,000                     50%

Total                           $10,000                  100%

hence, the correct answer is shown above

match each type of restriction with one of its effects.

a. land-use laws

b. labor laws

c. banking regulations

a. controlled development of towns and cities

b. protection of young workers

c. greater financial stability

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are: