d. debllS I CUSI UI UUU UUU uns 6. When a manufacturing company uses indirect materials, which account the cost is accumulated by debiting? a. Manufacturing Overhead b. Raw Materials Inventory c. Indirect Materials d. Work-in-Process Inventory 9. Determine the amount of overhead allocated during the year $ Estimated manufacturing overhead Estimated direct labor hours $ 500,000 Actual manufacturing overhead 10,000 hours Actual direct labor hours 550.000 10.500 hours a. 525,000 b. 500,000 c. 550,000 d. 512,195 25. Manufacturing overhead is applied to each job a. at the time when the overhead cost is incurred. b. by means of a predetermined overhead rate. c. at the end of the year when actual costs are known. d. only if the overhead costs can be directly traced to that job