1 A company adopts a job-order costing system. What year-end journal entry could it make to dispose of $4,150 of overapplied manufacturing overhead cost? (A) Dr Finished Goods $4,150 Cr Manufacturing Overhead $4,150 (B) Dr Cost of Goods Sold $4,150 Cr Manufacturing Overhead $4,150 (C) $4,150 Dr Manufacturing Overhead Cr Finished Goods $4,150 (D) Dr Manufacturing Overhead $4,150 Cr Cost of Goods Sold $4,150 2 In process costing, a transferred-in cost is (A) a cost transferred from an earlier department. a cost which has been transferred in from the vendor who has supplied the raw materials. C) the cost of the labor that has been added to the process during the month. (D) the conversion costs which were included in the beginning work in process inventory. 3 Examples of a typical cost driver include (A) machine hours. direct labor hours. E (Alt + A) number of purchase orders issued. All of the above