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The adjustment for overhead that is over- or under-allocated can occur in Work in Process in Cost of Goods Sold in Finished Goods, Cost of

 The adjustment for overhead that is over- or under-allocated can occur

in Work in Process

in Cost of Goods Sold

in Finished Goods, Cost of Goods Sold, or Work in Process

in Cost of Goods Sold and Work In Process, but not in Finished Goods

in Finished Goods Inventory

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