Which of the following accounts is used to accumulate the actual manufacturing overhead costs incurred during a period?

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Manufacturing Overhead Control is used to accumulate the actual manufacturing overhead costs incurred during a period. This account is then used in the calculation of the predetermined overhead rate for the next accounting period. Option A, Applied Manufacturing Overhead, is used to apply overhead to the production cost of goods. Options B, D, and E are all inventory accounts and do not specifically track manufacturing overhead costs.

Which of the Following Accounts Is Used to Accumulate the Actual