Which Option(s)would Be Consistent with the Proration Approach for End-Of-Period

question 75

Multiple Choice

Which option(s) would be consistent with the proration approach for end-of-period adjustments when the underallocated or overallocated variable overhead costs are significant?

• A)prorate based on the allocated overhead amount in the ending balance of work-in-process inventory and cost of goods sold
• B)immediate write-off to cost of goods sold
• C)prorate based on the total ending balance of variable overhead allocated and variable overhead control
• D)prorate based on the allocated overhead amount in the ending balance of work-in-process inventory, finished goods inventory, and cost of goods sold
• E)prorate based on the total ending balance of cost of goods sold and variable overhead control

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