Why is the allocation method used in accounting for the difference between applied and actual factory overhead

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Why is the allocation method used in accounting for the difference between applied and actual factory overhead better than charging or crediting the difference to cost of goods sold?568

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Cost Accounting Concepts And Applications For Managerial Decision Making

ISBN: 9780070103108

2nd Edition

Authors: Ralph S. Polimeni, James A. Cashin, Frank J. Fabozzi, Arthur H. Adelberg

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