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Quick question, IfI have a small business that manufacturing assembled watches.The manufacturing costs includes overhead with a utilitybill for the month.This is manufacturing overhead, MOH.

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IfI have a small business that manufacturing assembled watches.The manufacturing costs includes overhead with a utilitybill for the month.This is manufacturing overhead, MOH. The MOH is applied with use of direct labor hours. In the month of December, no end item products were sold to customers. I did have a utility bill for January. Is this an example of cash basis or accrual and the matching concept?

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