The following partially completed T accounts summarize the transactions of Carlton Company for last year: 
At the end of the year, the company closes out the balance in the Overhead account to Cost of Goods Sold.
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The cost of goods manufactured is
Definitions:
Arteriovenous Anastomosis
Vessel through which blood is shunted from an arteriole to a venule without passing through the capillaries.
Arteriole
A small artery that leads into capillaries, controlling blood flow and pressure by the contraction and relaxation of its muscular wall.
Venule
Small blood vessels that allow deoxygenated blood to return from capillary beds to larger blood vessels called veins.
Arteries
Blood vessels that carry oxygen-rich blood away from the heart to the body.
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