Date		Accounts	Debit	Credit
1a.		Manufacturing Overhead	2,000
		Raw Materials Inventory		2,000

1b.		Manufacturing Overhead	15,500
		Wages Payable		15,500

1c.		Manufacturing Overhead	33,100
		Accumulated Depreciation		33,100

1d.		Manufacturing Overhead	16,200
		Cash		16,200

2a., 2b		Work-in-Process InventoryMixing	26,000
		Work-in-Process InventoryPackaging	36,000
		Manufacturing Overhead		62,000

egin by posting the transactions to the Manufacturing Overhead (MOH) account to determine the amount of overallocated or underallocated manufacturing overhead. Post the entries using the appropriate posting references. Denote the ending balance as

"Bal."

Review the journal entries prepared in Requirement 1.

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Manufacturing Overhead
Beg. Bal.	0

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