The operations of Kalispell Company resulted in overapplied manufacturing overhead for the month just completed. Which of the following journal entries can be correct if Kalispell allocates underapplied or overapplied manufacturing overhead among the Work in Process, Finished Goods, and Cost of Goods Sold? 
Definitions:
Libel
Written or published defamatory statement that damages someone's reputation.
Culpability Standard
A measure used in legal contexts to assess the level of a defendant's blame or guilt in carrying out an action or failing to act.
False Light
A privacy tort claiming the portrayal of an individual in a misleadingly negative or incorrect manner.
Pro-Abortion Petition
a formal document expressing support for the right to choose abortion, often aimed at influencing public opinion or legal policy.
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