Which account is debited when indirect labor is recorded?

Question $12$ options:

Salaries and wages payable

Salaries and wages expense

Manufacturing overhead

Work in process

Jensen Company uses a job$-$order costing system. Which year$-$end journal entry could Jensen make to dispose of $($close out$)$ $$3,500$ of overapplied manufacturing overhead cost?

A

Finished Goods

Manufacturing Overhead

$$3,500$

$$3,500$

B

Cost of Goods Sold

Manufacturing Overhead

$$3,500$

$$3,500$

C

Manufacturing Overhead

Finished Goods

$$3,500$

$$3,500$

D

Manufacturing Overhead

Cost of Goods Sold

$$3,500$

$$3,500$

Question $18$ options:

Choice D

Choice B

Choice C

Choice A