Manufacturing overhead for the month was cverapplied by $12,000 The Corporation allocates any underapplied or overapplied mastalacturing overticad ambong work. in process, finished goods, and cost of goods sold at the end of the mosth on the basis of the manulacturing overhead applied during the month in those ascounts. The joturnal entry to record the allocation of any underapplicd or overapplicd manufacturing? overhead for December would include the following: A) debit to Finished Gioods of $56,160 B) creclit to Finished Goods of $56,160 C) debit to Finished Goods of S2,520 D) eredit to Finished Goods of 52,520 30) The Assembly Department started the month with 24,000 units in its beginning work in process inventory. An additional 309,000 units were transferred in from the prior department: during the month to begin processing in the Assembly Department. There were 29,000 units in the ending work in process inventory of the Assembly Department. How many units were transferred to the next processing department during the month? A) 333.000 B) 362,000 C) 304,000 D) 314,000 31) Kota Toy Corporation manufactures lizard dolls in two departments, Molding and Assembly. In the Molding Department, plastic is injected into a lizard-shaped mold. The dolls that come out of the molds are then transferred to the Assembly Department where hair is applied. Kota uses a weighted-average process cost system to collect costs in both departments. On January 1, the Molding Department had 4,000 dolls in process. These dolls were 100% complete with respect to direct materials and 70% complete with respect to conversion cost. During January, Molding completed 79,000 dolls. On January 31, Molding had 7,000 dolls in work in process. These dolls were 100% complete with respect to direct materials and 25% complete with respect to conversion cost. What account would Kota debit to record the transfer of dolls out of the Molding Departme