E2-17 Applying Overhead

E2-17 Applying Overhead - 1...

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1 Actual manufacturing overhead costs  473000 Manufacturing overhead cost applied:  485000 Overapplied overhead cost  12000 2 Chang Company Schedule of Cost of Goods Manufactured Direct materials: Raw materials inventory, beginning  20000 Add purchases of raw materials  400000 Raw materials available for use  420,000 Deduct raw materials inventory, ending  30000 Raw materials used in production 
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