The Journal Entry to Write-Off a Significant Underapplied Overhead Balance

question 103

Multiple Choice

The journal entry to write-off a significant underapplied overhead balance at the end of an accounting period is:
$$\begin{array} { | l | l | c | c | } \hline \text { A } & \text { Applied Marnufacturing Overhead } & \mathrm { xxx } & \\\hline & \text { Cost of Goods Sold } & \mathrm { xxx } & \\\hline & \text { Marnufacturing Overhead Control } & & \mathrm { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | c | c | } \hline \text { B. } & \text { Applied Marufacturing Overhead } & \mathrm { xxx } & \\\hline &\text { Cost of Goods Sold } & & \mathrm { xxx } \\\hline & \text { Marnufacturing Overhead Control } & & \mathrm { xxx } \\\hline\end{array}$$
$$\begin{array} { | l | l | l | l | } \hline \text { C. } & \text { Applied Manufacturing Overhead } & \mathbf { x x x } & \\\hline& \text { Work-In-Process Irventory } & \mathbf { x x x } & \\\hline &\text { Finished Goods Irventory } & \mathbf { x x x } & \\\hline& \text { Cost of Goods Sold } & \mathbf { x x x } & \\\hline& \text { Manufacturing Overhead Control } & & \mathbf { x x x } \\\hline\end{array}$$
$$\begin{array} { | l | l | c |c| } \hline \text { D.}&\text { Applied Marmufacturing Overhead } & \mathbf { x x x } & \\\hline &\text { Work-In-Process Irventory } & & \mathbf { x x x } \\\hline& \text { Firished Goods Irventory } & & \mathbf { x x x } \\\hline& \text { Cost of Goods Sold } & & \mathbf { x x x } \\\hline& \text { Maruffacturing Overhead Control } & & \mathbf { x x x } \\\hline\end{array}$$

• A) Option A
• B) Option B
• C) Option C
• D) Option D

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