Actual (rather than allocated) manufacturing overhead costs are first recorded in the ________.
A) Work-in-Process Control account
B) Finished Goods Control account
C) Manufacturing Overhead Control account
D) Cost of Goods Sold account

Question

Quizplus · Accepted Answer

Actual manufacturing overhead costs are first recorded in the Manufacturing Overhead Control account. This account is used to accumulate actual overhead costs as they occur, before they are allocated to specific jobs or products.

Actual (Rather Than Allocated) Manufacturing Overhead Costs Are First Recorded