The following journal entry would be made to apply overhead cost to jobs in a job-order costing system: 
Definitions:
Standard Deviation
A measure of the amount of variation or dispersion of a set of values, indicating how spread out the values are from the mean.
IQ Scores
Numerical assessments derived from standardized tests designed to measure human intelligence and cognitive abilities relative to an age group.
Normal Curve
A symmetrical, bell-shaped curve that represents the distribution of many types of data where most occurrences take place around the average.
Standard Deviations
A statistical metric that illustrates the dispersion or variation from the average or mean within a data set.
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