Molzahn Corporation is a manufacturer that uses job-order costing.The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year.The company has supplied the following data for the just completed year: 
Results of operations: 
Manufacturing overhead is overapplied or underapplied by:
Definitions:
Court of Common Pleas
A general jurisdiction trial court in some states of the United States, handling civil and criminal cases.
Court of King's Bench
A historical court in England that dealt with common law matters, including civil and criminal cases.
Exchequer Court
A historical court in England responsible for managing the government's finances and adjudicating cases related to revenue and taxes.
Substantive Law
The set of laws that govern how members of a society are to behave, outlining rights and duties, as opposed to procedural law which outlines how those laws are enforced.
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