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Lund Company Applies Manufacturing Overhead to Jobs Using a Predetermined

Question 99

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Lund Company applies manufacturing overhead to jobs using a predetermined overhead rate of 75% of direct labor cost. Any underapplied or overapplied manufacturing overhead cost is closed out to Cost of Goods Sold at the end of the month. During March, the following transactions were recorded by the company: Lund Company applies manufacturing overhead to jobs using a predetermined overhead rate of 75% of direct labor cost. Any underapplied or overapplied manufacturing overhead cost is closed out to Cost of Goods Sold at the end of the month. During March, the following transactions were recorded by the company:   -The entry to dispose of the underapplied or overapplied manufacturing overhead cost for the month would include: A) a credit of $2,000 to Cost of Goods Sold. B) a debit of $5,000 to the Cost of Goods Sold. C) a debit of $5,000 to the Manufacturing Overhead account. D) a credit of $2,000 to the Manufacturing Overhead account.
-The entry to dispose of the underapplied or overapplied manufacturing overhead cost for the month would include:


A) a credit of $2,000 to Cost of Goods Sold.
B) a debit of $5,000 to the Cost of Goods Sold.
C) a debit of $5,000 to the Manufacturing Overhead account.
D) a credit of $2,000 to the Manufacturing Overhead account.

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