Which of the following accounts is not affected by applied manufacturing overhead?

Name: Which of the following accounts is not affected by applied manufacturing overhead?
Brand: Quizplus
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Question

Quizplus · Accepted Answer

Raw Materials Inventory is not affected by applied manufacturing overhead as it refers to the materials that have not yet been used in the production process. Applied manufacturing overhead is allocated to the Work in Process Inventory, Finished Goods Inventory, and Cost of Goods Sold accounts.

Which of the Following Accounts Is Not Affected by Applied