[Solved] The following journal entry would be made to apply overhead cost to jobs in a job-order costing system: \[\begin{array} { | l | l | } \hline \text { Work in Process } & \mathrm { XXX } \\ \hline \text { Manufacturing Overhead } & \mathrm { XXX } \\ \hline \end{array}\] Retirement Benefits: Payments made in the form of pensions or annuities to individuals who are retired from active work, generally funded through prior employment contributions. Qualified Pension Plan: A retirement plan that meets requirements established by the Internal Revenue Code, offering tax advantages such as tax-deferred growth on earnings. Ordinary Income Rates: Tax rates applicable to an individual's ordinary income, including wages, salaries, commissions, and income from interest or dividends, which are taxed at progressive rates. Employee Contributions: Employee Contributions are amounts set aside from an individual's earnings into retirement plans, benefit plans, or taxes, often deducted directly from their paycheck.