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COGMex: assume job A was completed. transfer the cost of job A from WIP to FG,”finished goods—-158,000—-work in progress—-158
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Read more“ADVERTISING ex: assume advertising was $42,000 and other sales and administrative expenses were $8,000”,”advertising expense—42,000other selling and administrative expenses—8,000—-accounts payable—-50
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Read more“NONMANUFACTURING COSTS- DEPRECIATIONex: assume depreciation was $7,000”,”depreciation expense—7,000—accumulated depreciation—-7
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Read more“NONMANUFACTURING COSTSex: corporation incurs $30,000 in selling and administrative salary costs”,”salaries expense—-30,000—-salaries payable—-30
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Read more“MANUFACTURING OVERHEAD TO WORK IN PROGRESSex: predetermined rate is $6 an hour and 10,000 machine hours were worked on job A and 5000 on job B”,”work in progress—-90,000—-manufacturing overhead—-90
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Read more“MANUFACTURING OVERHEAD- DEPRECATIONex: assume company recognizes $18,000 in depreciation”,”manufacturing overhead—-18,000—-accumulated depreciation—-18
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Read more“MANUFACTURING OVERHEAD- GENERALex: $21,000 in util, $16,000 in rent, and $3,000 miscellaneous OH”,”manufacturing overhead—40,000—accounts payable—40
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Read more“MANUFACTURING OVERHEAD- PROPERTYex: corporation recognized $13,000 in accrued property taxes and $7,000 in prepaid insurance had expired”,”manufacturing overhead—-20,000—-property taxes payable—-13,000—-prepaid insurance—-7
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Read more“LABOR COSTex: the employee time ticket included $60,000 for direct labor and $15,000 for indirect labor”,”work in process—-60,000manufacturing overhead—-15,000—-salaries &wages payable—-75
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