[Solved] The following journal entry would be made to apply overhead cost to jobs in a job-order costing system: \[\begin{array} { | l | l | } \hline \text { Work in Process } & \mathrm { XXX } \\ \hline \text { Manufacturing Overhead } & \mathrm { XXX } \\ \hline \end{array}\] Implication (Imp): A logical relationship where if the first statement (antecedent) is true, then the second statement (consequent) must also be true. Quantifier Negation: In logic, the process of negating a quantified statement, which can change the original scope and meaning of the statement. Universal Generalization: A logical operation that asserts that a property or relation holds for all members of a certain category. Existential Generalization: A logical operation that infers the existence of at least one member of a group from a statement about an individual or individuals.