DEF Inc. has commenced work on three jobs during its first year of operations. Costs incurred for each of these jobs are as follows:

	Job 1	Job 2	Job 2
Direct Materials	$700,000	$400,000	$600,000
Direct Labour	$100,000	$200,000	$250,000

Overhead is applied to jobs at a rate of $0.50 per direct labour dollar spent. During the year, Job 1 was completed, while Job 2 was completed and sold. Job 3 is still process at the end of the year. Actual manufacturing overhead costs incurred amounted to $290,000. DEF employees worked a total of 55,000 hours during the year. To dispose of any over or under-applied Overhead, DEF must:

Multiple Choice

• Credit Manufacturing Overhead Control Account by $15,000

• Debit Manufacturing Overhead Control Account by $15,000

• Credit Manufacturing Overhead Control Account by $55,000

• Debit Manufacturing Overhead Control Account by $55,000