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Record the journal entry to close over-or underapplied factory overhead to cost

Record the journal entry to close over-or underapplied factory overhead to cost of goods sold for each of the independent cases below. Marsh Concert Ellis Home Promotions BuildersActual indirect materials costs 22000 12500Actual indirect labor costs 46000 46500Other overhead costs 17000 47000Overhead applied 88200 105200

 

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