The following journal entry would be made to apply overhead cost to jobs in a job-order costing system:
$\begin{array}{lccc}
\text { Work in Process} & \mathrm { XXX } \
\text { Manufacturing Overhead } && \mathrm { XXX }
\end{array}$

Question

The following journal entry would be made to apply overhead cost to jobs in a job-order costing system:
$\begin{array}{lccc}
  \text { Work in Process} & \mathrm { XXX } \
 \text { Manufacturing Overhead } && \mathrm { XXX }
\end{array}$

Quizplus · Accepted Answer

This journal entry is correct for applying overhead cost to jobs in a job-order costing system. The debit to Work in Process account represents the increase in the cost of the jobs being manufactured, and the credit to Manufacturing Overhead account represents the allocation of overhead costs to those jobs.

The Following Journal Entry Would Be Made to Apply Overhead Work in ProcessXXX Manufacturing Overhead XXX\begin{array}{lccc} \text { Work in Process} & \mathrm { XXX } \\ \text { Manufacturing Overhead } && \mathrm { XXX }\end{array} Work in Process Manufacturing Overhead ​XXX​XXX​

The Following Journal Entry Would Be Made to Apply Overhead $\begin{array}{lccc} \text { Work in Process} & \mathrm { XXX } \\ \text { Manufacturing Overhead } && \mathrm { XXX }\end{array}$