1. The predetermined manufacturing overhead rate is $18 per machine hour based on an estimated manufacturing overhead of 180,000 and 10,000 machine hours. For the year the actual overhead was 200,000 and machine hours were 11,000. How much manufacturing overhead was applied during the year?

a. 198,000

b. 200,000

c. none of the above

2. Overapplied manufacturing overhead that is not material is adjusted by which entry?

a. debit manufacturing overhead and credit misc exp

b. debit cash and credit manufacturing overhead

c. debit manufacturing overhead and credit cost of goods sole