overhead cost be assigned to production? Be specific, and show computations. 2. Recompute the company's unit product costs in accordance with your recommendations in (1) above. EXERCISE 5-13 Applying Overhead; Journal Entries; Disposition of Underapplied or Overapplied Overhead [LO4, L05, L071 The following information is taken from the accounts of Foster Corp. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year: Manufacturing Overhead (a) 380,000 (b) 410,000 Bal. 30,000 Bal. Work in Process 105,000 (c) 760,000 210,000 115,000 (b) 410,000 Bal. 80,000 Cost of Goods Sold 820,000 (d) Bal. (c) Bal. Finished Goods 160,000 (d) 820,000 760,000 100,000 overhead cost be assigned to production? Be specific, and show computations. 2. Recompute the company's unit product costs in accordance with your recommendations in (1) above. EXERCISE 5-13 Applying Overhead; Journal Entries; Disposition of Underapplied or Overapplied Overhead [LO4, L05, L071 The following information is taken from the accounts of Foster Corp. The entries in the T-accounts are summaries of the transactions that affected those accounts during the year: Manufacturing Overhead (a) 380,000 (b) 410,000 Bal. 30,000 Bal. Work in Process 105,000 (c) 760,000 210,000 115,000 (b) 410,000 Bal. 80,000 Cost of Goods Sold 820,000 (d) Bal. (c) Bal. Finished Goods 160,000 (d) 820,000 760,000 100,000