In a job-order casting system, indirect lahor cost is usually recorded as a A) Manufacturing Overhead B) Finished Goods C) Work in Process D) Cost of Goods Sold najob-order costing system, manufacturing overhead applied is recorded as a con A) Raw Materials B) Finished Goods Inventory C) Work in Process Inventory D) Cost of Goods Sold 33.) The journal entry to record applying overhead during the production process is: Manufacturing Overhead Work In Process XXX Finished Goods Manufacturing Overhead OCX Manufacturing Overhead Finished Goods Mork In Process Manufacturing Overhead D) 34.) Refer to the T-account below: Manufacturing Overhead 9,000 (12) 167,000 15,000 80,000 30,000 25,000 159.000 167,000 8,000 The ending balance of $8,000 represents which of the following? A) Underapplied overhead B) Manufacturing overhead that will be carried to the next period C) Overapplied overhead D) A bookkeeping error