Record the allocation of manufacturing overhead. (Obj. 5). The departmental overhead analysis sheets of Bridgeville Metal, Inc., for the month of August showed the following overhead amounts:

Cutting Department $16,480 Pressing Department 20,260 Finishing Department 16,290 Building Services Department 9,720 General Factory Department 7,890 A worksheet was prepared to allocate the overhead of the service departments to the producing departments. The allocations were as follows:

Building Services Department:

To General Factory Department $1,665 To Cutting Department 2,176 To Pressing Department 3,342 To Finishing Department 2,537 General Factory Department:

To Cutting Department $2,783 To Pressing Department 3,310 To Finishing Department 3,462

a. Record the general journal entry to close the Manufacturing Overhead Control account.

b. Record the general journal entries to allocate the overhead of the service departments to the producing departments.

 LO.1