The journal entry to record allocation of manufacturing overhead to a particular job includes a ________.

Question

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The allocation of manufacturing overhead involves debiting the Work-in-Process Inventory account and crediting the Manufacturing Overhead account since overhead costs are initially recorded in the latter account. This allocation is made to reflect the actual overhead costs incurred in relation to a particular job or set of jobs in progress. Option A is incorrect because the Finished Goods Inventory account is not involved in the allocation of overhead costs. Option B is not appropriate because it involves a credit to the cash account, which is not relevant to the allocation of overhead costs. Option C is not correct because it involves a credit to the Finished Goods Inventory account, which is not affected by the allocation of overhead costs.

The Journal Entry to Record Allocation of Manufacturing Overhead to a Particular