18. To Apply Overhead (OH-est), it is recorded with a Journal Entry (J/E) that includes a A) credit (CR) to Work in Process Inventory (WIP) B) credit (CR) to Manufacturing Overhead (OH). C) debit (DR) to Manufacturing Overhead (OH). D) credit (CR) posted to individual job cost sheets. 19. At the beginning of the year, Most Honorable Professor Mullen, Ine estimates annual overhead costs to be $1,200,000 and that an estimated 300,000 machine hours will be used. Using machine hours as a base, the amount of overhead applied during the year if actual machine hours for the year were 315,000 hours is A) $1,200,000 B) $1,142,857. C) $840,000. D) $1,260,000. 20. To Apply Overhead (OH) in a job order cost system, a Credit to Manufacturing Overhead (OH) will be accompanied by a Debit to A) Cost of Goods Manufactured (CGM). B) Finished Goods Inventory (FG) C) Work in Process Inventory (WIP). D) Raw Materials Inventory (RM). 21. Hen Hao Lao Shi Mullen, Ine developed the following data: $270,000 Beginning work in process inventory (WIP) Direct materials used (DM) Actual overhead (OH) Overhead applied (est OH) Cost of goods manufactured (CGM) Ending work in process (WIP) Hen Hao Lao Shi Mullen, Ine's total manufacturing costs (TMC) for the period is A) $570,000 B) $540,000 C) $390,000. D) cannot be determined from the data provided. 210,000 330,000 240,000 360,000 450,000