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What is the journal entry to record the adjustment of over-applied overhead to Cost of Goods Sold?

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A proper journal entry (without numbers) to record the adjustment of overapplied overhead to Cost of Goods Sold would be what?

Use accounts:
Cost of Goods Sold
Work in Progress
Manufacturing overhead

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Solution Summary

The solution examines journal entry to record the adjustment of over-applied overheads.

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d) Manufacturing Overhead XX
Cost of ...

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