State whether the following errors would cause the trial balance to be out of balance by placing a check mark in the appropriate column. a) Services rendered for $200 cash were recorded twice in the journal and posted twice to the ledger. b) Services rendered on account for $300 were recorded as services rendered for cash of $300.c) A cash purchase of supplies for $400 was recorded as a debit to supplies and a credit to accounts receivable for $400 d) A cash purchase of supplies for $300 was posted as a debit to supplies for $300 and a debit to cash for $300. e) A payment of $200 on account was recorded as a debit to cash and a credit to accounts payable. f) A $200 payment to employees for salaries was posted as a debit to utilities expense and a credit to cash. g) A $600 cash withdrawal by the owner was recorded as a debit to capital and a credit to cash. In Balance Out of Balance
Fixed Manufacturing Overhead
The constant production costs that do not vary with the level of output, such as salaries of supervisors and depreciation of equipment.
Variable Manufacturing Overhead
Costs in the production process that change with the volume of production, such as utility costs or raw materials.
Predetermined Overhead Rates
Estimated rates used to allocate overhead costs to products or activities, based on selected bases like labor hours or machine hours.
Machine-Hours
A unit measure representing the operating time of machinery, used in calculating production costs and allocating expenses based on machine usage.