$33)$The journal entry to dispose of underapplied or overapplied overhead will never include which of the following accounts?

Multiple Choice

$$ Raw Materials

$$ Cost of Goods Sold

$$ Manufacturing Overhead

$$ Work in Process

$34)$If a company has overapplied overhead, then the journal entry to dispose of it will have what effect on net operating income?

Multiple Choice

$$ It will increase cost of goods sold, but it will not affect net operating income.

$$ It will decrease cost of goods sold, but it will not affect net operating income.

$$ It will decrease net operating income.

$$ It will increase net operating income.