You are to write off the small balances in the $$Cost Variance,$$Labor Burden$$ and $$Overhead

Allocated$$ accounts.

These costs relate to the costs incurred by the employees who pack and ship the furniture to

customers.

$($Labor Burden is a term used by some companies to refer to the direct benefits type costs such as

vacation pay, WCB$,$ EI and CPP that an employer incurs when wages are paid.$)$

$($Write off means make the account balance zero $$ you have to decide which account to write

them off to$.$ Hint: think of your cost accounting$---$ is the amount material?$)$