14. The everhead cost applied to a job during a perisd is recorded with a credit te and a debit to A) Jobs Overbead Expense B) work in Process Inventory. C) Cost of Goods Sold D) Finished Goods Inventory 15. .If a company applies overhead to production with a predetermined rate, a credit balancs in the Manufacturing Overhead control account at the end of the period mcarsa that: A) Actual overhead was greater than the overhead amount charged to B) The boo production kkceper has made an error because the debits don't equal the credits ) Actual overhead was less than the overhead amount applied to production 1D) The balance will be carried forward to the next period as an overbead cost 16. When incurred, factory direct labor costs are debited to A) Work in process B) Factory wages expense C) Manufacturing overhead control account D) Factory wages payable 17. A good description of"'cost of goods manufactured" is the recorded cost of the: A) Units started and completed during the period B) Work done on all units during the period. C) Units completed during the period D) Work done this period on units completed this period. integral t Materials used in the operation of a factory,such as cleaning supplies, that are not an final product should be classified as: A) Direct materials B) A period cost. C) Administrative expense. D) Manufacturing overhead. r8. 19, In a job order costing system, each job's costs are maintained ona A) Job cost record B) Departmental cost sheet. C) Material requisition form D) Labor time report. The costing systems in which all product costs for the period are accumulated and divid units produced during the period is referred to as A) Job order costing system B) Accumulation costing system C) Departmental costing system D) Process costing system 20