Refer to the Taccount below Manufacturing Overhead 2 4000 9

Refer to the T-account below:

Manufacturing Overhead

(2)

4,000

(9)

150,000

(3)

15,000

(4)

80,000

(5)

30,000

(6)

25,000

154,000

150,000

Bal.

4,000

Entry (4) could represent which of the following except?

A) Indirect labor cost incurred.

B) Factory insurance cost.

C) Overhead cost applied to Work in Process.

D) Depreciation on factory equipment.

Manufacturing Overhead

(2)

4,000

(9)

150,000

(3)

15,000

(4)

80,000

(5)

30,000

(6)

25,000

154,000

150,000

Bal.

4,000

Solution

Overhead cost applied to Work in Process cannot be represented by entry 4, as it is always entered on the credit side.
Refer to the T-account below: Manufacturing Overhead (2) 4,000 (9) 150,000 (3) 15,000 (4) 80,000 (5) 30,000 (6) 25,000 154,000 150,000 Bal. 4,000 Entry (4) coul

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