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$($a$)$ The following information is taken from the accounts of Road Company. The entries in the

$T-$accounts are summaries of the transactions that affected those accounts during the year.

$($b$)$ The overhead that had been applied to production during the year is distributed among Work

in Process, Finished Goods, and Cost of Goods Sold as of the end of the year as follows:

Key:

Underapplied Overhead $$19,000$

J$/$E: COGS $19,000$

M$.$O$.,19,000$

$($b$)$ J$/$E: COGS $,1,520$

F$.$G $,3,040$

COGS $14,440$

M$.$O$.,19\mathrm{.}000$