6) 6) Which of the following would building? be used to record the property taxes on a factory A) Raw Materials Inventory would be debited B) Manufacturing Overhead would be credited. C) Work in Process Inventory would be debited D) Manufacturing Overhead would be debited. 7) Manufacturing overhead was estimated to be $400.000 for the year along with 20,0007)- direct labor hours. Actual manufacturing overhead was $415,000, and actual labor hours were 21,000. Which of the following would be correct? A) Overhead is underapplied by $15,000 B) Overhead is overapplied by $15,000. C) Overhead is underapplied by $5,000. D) Overhead is overapplied by $5,000. 8) Which of the following would be used to apply manufacturing overhead to production 8) for the period? A) Manufacturing Overhead would be debited. B) Work in Process Inventory would be credited. C) Raw Materials Inventory would be debited. D) Work in Process Inventory would be debited. 9) Garfield Personal Training Services is owned by Gina Garfield. Gina provides personal training and coaching to individuals or small groups using the local fitness facility and pool. Gina rents the group training room at the local fitness facility or the pool for scheduled classes. For one-on-one training, she meets clients at the fitness facility where she is a member. Gina is currently learning Zumba and plans to offer a Zumba class in the group training room on Wednesday mornings starting next month. The development of Zumba is considered a A) group-level C) facility-level activity for Garfield. B) customer-level D) service-level 10) Which of the following represents the accumulated costs of incomplete jobs? B) Raw Materials Inventory D) Work in Process Inventory A) Cost of Goods Sold C) Finished Goods Inventory When materials are purchased, which of the following accounts is debited? A) Finished Goods Inventory C) Raw Materials Inventory B) Work in Process Inventory D) Cost of Goods Sold