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The Balance of Overhead Over or Under Applied for the Period

Question 33

Multiple Choice

The balance of overhead over or under applied for the period, if it is a material amount:


A) is pro-rated over cost of goods sold, and finished goods
B) is assigned to cost of goods sold
C) is carried forward to become the opening balance in the next accounting period
D) is pro-rated over cost of goods sold, work in process and finished goods

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