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Question(s) / Instruction(s):

A proper journal entry to close overapplied manufacturing overhead to Cost of Goods Sold would be:

a)      Debit: Cost of goods sold

Credit: Work in Process

b)      Debit: Cost of goods sold

Credit: Manufacturing overhead

c)       Debit: Cost of goods sold

Credit: Finished goods

d)      Debit: Manufacturing overhead

Credit: Cost of goods sold

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