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32) Estimated FOH= 800, estimated direct labor hours= 100 Blue Suit used 6 hours. Find applied FOH. 33) Actual FOH= 70, applied FOH= 65, In

32) Estimated FOH= 800, estimated direct labor hours= 100 Blue Suit used 6 hours. Find applied FOH. 33) Actual FOH= 70, applied FOH= 65, In the Dec 31 adjustment entry, what do we debit for the 5 difference

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