Which of the following is a correct journal entry to record the shipment of a completed job to to customer? Select one: a. Accounts receivable Dr. & Finished goods Cr. b. Accounts receivable Dr. & Sales Cr. O c. Accounts receivable Dr. & Cost of goods sold Cr. d. Cost of goods sold Dr. & Accounts receivable Cr The firms can achieve continuity by determining Select one: a. Logic selling price b. logic profit margin c. All of the above d. logic costs Estimated manufacturing overhead cost at the beginning of the year: $100,000 Estimated direct labor hours at the beginning of the year: 10,000 Actual manufacturing overhead cost incurred during the year: $118,000 Actual direct labor hours worked during the year: 11,000 Based on the above information, the cost record of the company will show: Select one: O a. underapplied overhead of $8,000 b. the underapplied overhead of $18,000 c. the overapplied overhead of $18,00 d. the overapplied overhead of $8,000