The journal entry to record the flow of costs into Department 2 for applied overhead is 
Definitions:
Investment Project
A project involving the expenditure of capital in order to generate returns or benefits over time.
Present Discounted Value
The current value of a future amount of money or stream of cash flows, adjusted for the time value of money.
Human Capital
The economic value of an individual's skills, knowledge, and experiences.
Future Earnings
Projected profits or income of a company or individual, often used in investment analysis to evaluate potential growth.
Q4: The document that serves as the basis
Q14: At the end of the fiscal year,
Q19: At the beginning of the period, there
Q39: In the job order costing system, the
Q86: Bar code scanners are now being used
Q87: Factory overhead cost is sometimes referred to
Q90: Variable costing is also known as direct
Q118: The number of equivalent units produced with
Q146: It would be acceptable to have the
Q198: Beemer's sales are $400,000, variable costs are