9) The journal entry to record applying overhead during the production process is: A) Manufacturing Overhead XXX Work In Process XXX Finished Goods XXX Manufacturing Overhead XXX Manufacturing Overhead Xxx Finished Goods XXX D) Work In Process XXX Manufacturing Overhead XXX Answer: 10) Tusa Corporation is a manufacturer that uses job-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year: Estimated total manufacturing overhead at the beginning of 115638.250 the year Estimated direct labor-hours at the beginning of the year || 37,000 direct labor-hours Results of operations: Actual direct labor-hours 1 34,000 direct labor-hours Manufacturing overhead: Indirect labor cost 148,000 Other manufacturing overhead costs incurred 450,000 Cost of goods manufactured $1,611,000 Cost of goods sold (unadjusted) $1,518,000 The adjusted Cost of Goods Sold for the year is: A) $1,518,000 B) $1,506,500 C) $1,642,000 D) $1,529,500