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Here Is Some Basic Data for Sarasota Manufacturing The Journal Entry to Record Actual Manufacturing Overhead Costs Includes

question 135

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Here is some basic data for Sarasota Manufacturing:  Cost of materials purchases on account $75,000 Cost of materials requisitioned (includes $2,000 of indirect)  43,000 Direct labor costs incurred 75,000 Manufacturing overhead costs incurred, including indirect materials 95,000 Cost of goods completed 226,750 Cost of goods sold 138,000 Beginning raw materials inventory 15,000 Beginning work in process inventory 32,000 Beginning finished goods inventory 31,000 Predetermined manufacturing overhead rate (as % of direct labor cost)  125%\begin{array}{|l|r|}\hline \text { Cost of materials purchases on account } & \$ 75,000 \\\hline \text { Cost of materials requisitioned (includes } \$ 2,000 \text { of indirect) } & 43,000 \\\hline \text { Direct labor costs incurred } & 75,000 \\\hline \text { Manufacturing overhead costs incurred, including indirect materials } & 95,000 \\\hline \text { Cost of goods completed } & 226,750 \\\hline \text { Cost of goods sold } & 138,000 \\\hline \text { Beginning raw materials inventory } & 15,000 \\\hline \text { Beginning work in process inventory } & 32,000 \\\hline \text { Beginning finished goods inventory } & 31,000 \\\hline \text { Predetermined manufacturing overhead rate (as \% of direct labor cost) } & 125 \% \\\hline\end{array}
The journal entry to record actual manufacturing overhead costs includes a:

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