The question asks to make journal entries for 2014. I've done all the entries already, but got confused on one of them. The entry to record miscellaneous expenses is:

Manufacturing overhead control 550

Miscellaneous expenses 550

But why is the miscellaneous expenses account being credited when expense accounts are usually debited? When you incur an expense, you debit an expense account. But in this case, miscellaneous expenses is being credited. Please explain why this is.

4-24 Job costing. journal entries. The University of Chicago Press is wholly owned by the university. It performs the bulk of its work for other university departments, which pay as though the press were an outside business enterprise. The press also publishes and maintains a stock of books for general sale. The press uses normal costing to cost each job. Its job-costing system has two direct-cost categories (direct materials and direct manufacturing labor) and one indirect-cost pool (manufacturing overhead, allocated on the basis of direct manufacturing labor costs). The following data in thousands) pertain to 2014: Direct materials and supplies purchased on credit $ 200 Direct materials used 710 Indirect materials issued to various production departments 100 Direct manufacturing labor 1,300 Indirect manufacturing labor incurred by various production departments 900 Depreciation on building and manufacturing equipment 400 Miscellaneous manufacturing overhead incurred by various production departments (ordinarily would be detailed as repairs, photocopying, utilities, etc.) 550 Manufacturing overhead allocated at 160% of direct manufacturing labor costs Cost of goods manufactured 4.120 Revenues 8.000 Cost of goods sold (before adjustment for under-or overallocated manufacturing overhead) 4,020 Inventories, December 31, 2013 (not 2014) Materials Control 100 Work in Process Control 60 Finished Goods Control 500 The term manufacturing overhead is not used uniformly. Other terms that are aften encountered in prining companies include job overhead and shop overhead