OVERHEAD COST

Work in Process .................................. XXX

Manufacturing Overhead ........... XXX

OVERAPPLIED OVERHEAD
Manufacturing Overhead ........................ XXX
Work in Process ............................. XXX
Finished Goods .............................. XXX
Cost of Goods Sold ........................ XXX

APPLYING OVERHEAD DURING PROCESS

Work In Process .................................................. XXX
Manufacturing Overhead ........................... XXX
When manufacturing overhead is applied to production, it is added tothe Work in
Process account.