Crowl, Inc.determined that $200,000 of manufacturing overhead was over-applied at the end of the year.If the amount is material, to which accounts should this amount be allocated at the end of the year?

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When manufacturing overhead is over-applied, it means that the overhead allocated to products during the year was more than the actual overhead incurred. The adjustment for over-applied overhead is typically allocated among Finished Goods Inventory, Work in Process Inventory, and Cost of Goods Sold, reflecting the stages of production where the overhead would have been applied. This helps to correct the cost of inventory and cost of goods sold to their appropriate levels.