4) The required adjustment at the end of the period for an underallocation (under estimation) of manufacturing overhead results in a a) credit to Cost of Goods Sold b) debit to Cost of Goods Sold c) credit to direct materials d) debit to MOH

5) When do product costs become expenses? a) when the manufacturing process begins b) when the manufacturing process is completed c) when the direct materials are purchased d) when the finished units in inventory are sold

6) Which of the following is not a suggested base for allocating manufacturing overhead? a) direct labor hours b) total product cost c) direct labor dollars d) machine hours