Question 81 The adjusting entry for overallocated or underallocated manufacturing overhead is usually prepared at the beginning of the accounting period. True False Question 82 The journal entry to record indirect labor costs incurred includes a debit to Manufacturing Overhead and credit to Wages Payable. True False Question 83 The main difference between activity-based costing and traditional costing systems is that activity based costing uses a separate allocation base for each activity True False Question 84 The just-in-time management system results in an increase in the costs to buy, store, insure, and move inventory False