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Direct labor cost Ending balance from trial balance Estimated overhead cost Factory wages payable Indirect labor Indirect materials Overhead applied Finished goods inventory Overapplied overhead
- Direct labor cost
- Ending balance from trial balance
- Estimated overhead cost
- Factory wages payable
- Indirect labor
- Indirect materials
- Overhead applied
- Finished goods inventory
- Overapplied overhead
- Sales
- Underapplied overhead
- Work in process inventory
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