Question 30 4 p Bard Manufacturing uses a job order cost accounting system. During March of the current year, Bard purchased $198,000 of raw materials on credit; issued materials to production of $195,000 of which $30,000 were indirect. Bard incurred a factory payroll of $150,000, paid in cash, of which $40,000 is classified as indirect labor. Bard uses a predetermined overhead application rate of 150% of direct labor cost. In the previous question, you computed the amount of under- or overapplied overhead, as of March 31, if Bard incurred total overhead costs of $167,800 during the month. You are now preparing the March 31 adjusting entry for overapplied/underapplied overhead, assuming that the amount is not material. The debit account is? [Select] [Select] The credit account is? Question 31 Raw Materials Inventory Work-in-Process Inventory Finished Goods Inventory Factory Overhead Cost of Goods Sold 3 P