List the account$(5)$ that is used to offset the close of the balance of an underfover applied manufacturing overhead at the end of the year under each of the following methods:

a$)$ proration approach

b$)$ write off approach

Record the following transaction for a company that uses job order costing: Requisitioned $$19,700$ of direct materials and $$8,800$ of indirect materials for use in production.

Write dr in front of the account that is debited. Write cr in front of the account that is credited. Here is a sample format of aln answer:

Dr Name of Account that is debited Cr Name of Account that is credited swx $($dallar value of the entry$)$