题目内容
（请给出正确答案）
[主观题]
In a conference proposal, unnecessary repetition means the same message has been delivered more than once.
提问人：网友lihuinihao
发布时间：2022-01-07
如搜索结果不匹配，请 
Moira Company has just finished its first year of operations and must decide which method to use for adjusting cost of goods sold. Because the company used a budgeted indirect-cost rate for its manufacturing operations, the amount that was allocated ($435,000) to cost of goods sold was different from the actual amount incurred ($425,000). Ending balances in the relevant accounts were: Work-in-Process $ 40,000 Finished Goods 80,000 Cost of Goods Sold 680,000 Required: a. Prepare a journal entry to write off the difference between allocated and actual overhead directly to Cost of Goods Sold. Be sure your journal entry closes the related overhead accounts. b. Prepare a journal entry that prorates the write-off of the difference between allocated and actual overhead using ending account balances. Be sure your journal entry closes the related overhead accounts.
