22. A separate account for each material employed in the manufacturing process is found in the a. b. c. d. general ledger materials ledger receiving report job cost sheet 23. The materials requisition is employed to release materials from the storeroom to the factory floor release finished goods to the shipping department record the acquisition of materials from a vendor release finished goods from the shipping department to the warehouse ( b. c. d. Which of the following would probably be found in the accounting system of a service provider, such as a CPA firm? 24. a. job cost sheets b. deferred revenue account c. cost ledger d. finished jobs ledger The Country Squire Manufacturing Corporation has applied $567.988 of overhead into production on specific jobs in the Work in Process account at the end of the year is $575.000. What is the adjustment for over or underapplied overhead? 25. Actual overhead a. $7.012 overapplied; debit Cost of Goods Sold b. $7.012 underapplied: debit Cost of Goods Sold c. $7.012 overapplied; credit Cost of Goods Sold d. $7.012 underapplied: credit Cost of Goods Sold