answer

CICIL UDU. Black Company uses a job costing system and had the following data available for 2012 Materials purchased on account $250,000 Materials requisitioned (includes $23,000 of indirect material) 283,000 Manufacturing labour incurred (80% direct and 20% indirect) 343,750 Other manufacturing overhead incurred 120,000 Manufacturing overhead applied (as a % of direct labour cost) 60% Cost of goods completed 750,000 Cost of goods sold 780,000 The journal entry to record the manufacturing overhead applied for 2012 is? a. Dr WIP $213,000 and Cr. Manufacturing overhead $213,000 Dr. COGS $213,000 and Or. Manufacturing Overhead $213.000 Dr WIP $165,000 and Cr Manufacturing Overhead $165.000 Dr. Manufacturing overhead S165,000 and Cr WIP $165.000