4. ______________________________ Account is debited when materials are used in a hob (see page 2-8).

5. The consumption of labor in a job in the amount of $1,000 requires a credit to cash or salary payable and a debit to______________________________account? (aee page 2-10)

6. Articulate the formula used to calculate Predetermined Overhead Rate. (see page 2-11).

7. What account is debited when actual overhead is incurred in the amount of $2.000? (see page 2-10)

8. Given a predetermined overhead rate of $10 per labor hour, how much is the total overhead allocated to a job that used 50 labor hours? (see page 2-13-14)

9. The allocation of $5,000 overhead cost to a job requires a debit to__________________ and a credit to___________________________account? See page 2-15

10. The journal entries to record the completion of a job requires a debit to Finished Goods and a credit to____________________________________account? See page 2-16)

11. Recording sales revenue requires recording two sets of journal entries, one to record sales revenue and the other to record_________________________? (see page2-16)

12. The entry to adjust under-applied overhead requires a credit to MOH account and a debit to _______________________________account?