Should unfavorable variance or outcomes arisebecause not enough product was produced to absorb all overhead costs incurredmanagers will first look for viable reasons. (b) Underapplied Overhead vs. Overapplied Overhead, Raw Materials: Definition, Accounting, and Direct vs. Raw materials purchases in April are $530,000, and factory payroll cost in April is $380,000. When the cost of a job is determined by budgeted direct materials and labor cost plus overhead applied using an actual rate and a standard allocation base, _________ costing is being used. The overhead account is credited for the overhead costs applied to production in the work-in-process account. Your email address will not be published. The journal entry to record the applied manufacturing overhead cost includes a credit to __________. The following information is available for Lock-Tite Company, which produces special-order security products and uses a job order costing system. (Check all that apply. This means that a company comes in under budget and achieves a lower amount of overhead costs during the accounting period. a credit to Sales ove CNC Barkes, Incorporated, manufactures and sells two products Product BO and Product B5. Overview. Underapplied overhead is normally reported as a prepaid expense on a company's balance sheet and is balanced by inputting a debit to the cost of goods sold (COGS) section by the end of the year. Receiving reports are used in job order costing to record the cost and quantity of materials: Job cost sheets can be used to: (Check all that apply.). 1. The journal entry to record the applied manufacturing overhead cost includes a debit to __________. Firms that produce jobs are often called ___________. An accrued expense is recognized on the books before it has been billed or paid. Complex job that often takes months or years to complete and requires the work of many different departments, divisions, or subcontractors. . As noted above, underapplied overhead is reported on a company's balance sheet as a prepaid expense or a short-term asset. A single overhead account is used in this illustration. Prepare journal entries for the above transactions for the month of May. When underapplied overhead appears on financial statements, it is generally not considered a negative event. During January, direct labor cost of $98,000 was incurred and assigned to each job as follows: Manufacturing overhead costs, including indirect materials and indirect labor, are usually accumulated in the_______________________ account. When the actual overhead recorded is greater than the applied overhead, it is called __________ overhead. These improvements allow managers to better assess key operational metrics. Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold. This is referred to as an unfavorable variance because it means that the budgeted costs were lower than actual costs. transactions that affected those accounts during the year. At the end of a period, the actual manufacturing overhead will most likely be different than the amount of manufacturing overhead that was applied to jobs. Actual manufacturing cost for the year Applied Manufacturing Overhead. The entries in the T-accounts are, summaries of the transactions that affected those accounts, during the year Manufacturing Overhead (0) 477212b), 189,760 Bal. Save my name, email, and website in this browser for the next time I comment. The journal entry to record the total direct labor is to debit the Work-in-Process account and credit the Salaries and Wages Payable account. In order to reconcile this, the company's accounting department generally inputs a debit by the end of the year to the COGS section and a credit to the prepaid expenses section. Functional cookies help to perform certain functionalities like sharing the content of the website on social media platforms, collect feedbacks, and other third-party features. . Assume that the company closes any underapplied or overapplied overhead to Cost of Goods Sold. If a job is 60% completed, but 80% of the total budget has been spent, supervisors may be tempted to ___________ the percentage of completion. 2. Accounting students can take help from Video lectures, handouts, helping materials, assignments solution, On-line Quizzes, GDB, Past Papers, books and Solved problems. Q5. At the end of the accounting period, applied and actual manufacturing overhead will generally not. No raw materials were used indirectly in June. Compute gross profit for April. True Allocating overhead can also help you look for ways to cut your costs. Management is tempted to charge costs to wrong jobs the avoid the appearance of cost ________. *Do not consider any underapplied or overapplied overhead. Composed of actual direct cost plus overhead applied using a rate based on actual overhead and an actual allocation base. Underapplied overhead occurs when a business doesn't budget enough for its overhead costs. Theoretically, under-applied or over-applied overhead should be allocated based on the amounts of applied overhead contained in each account rather than on total account balances. A job cost sheet records the costs of an individual job. Nevertheless the basic problem is that the method of applying overhead to jobs using a, Now assume that because of unexpected changes in overhead spending and changes in demand for the companies products, the, For each company, note that the actual data for both cost and activity differ from the estimates used in computing the. 4-a. In this case, the manufacturing overhead is underapplied by $1,000 ($11,000 - $10,000) as the applied overhead cost is $1,000 less than the actual overhead cost that has occurred during the accounting period. 2&3. The predetermined overhead rate is calculated: The journal entry to record depreciation on factory equipment is to: debit Factory Overhead and credit Accumulated Depreciation - Equipment. Identify reasons for entries (a) through (d). Subsidiary Ledger Account and Control Account, Account that records financial transactions for a specific customer, vendor, or job, Account in the general ledger that summarizes a set of subsidiary ledger accounts. An adjusting journal entry will have to be made depending on if the overhead is overapplied or underapplied. Company. Starr Company reports the following information for August. The federal tax withholding amount is based on the number of exemptions your employee claims. Underapplied overhead occurs whenoverhead expenses are more than what a company actually budgets. The cookie is used to store the user consent for the cookies in the category "Performance". As the manufacturing overhead applied during the period is an estimate, there is usually an underapplied or overapplied overhead that needs to be reconciled at the end of the accounting period. Jobs that had a cost of $50,470 were sold. 2. Your email address will not be published. The overhead rate or the overhead percentage is the amount your business spends on making a product or providing services to its customers. Raw materials are commodities companies use in the primary production or manufacturing of goods. Compute the under-or overapplied overhead. The initial predetermined overhead cost rate is calculated by taking the budgeted overhead costs divided by the budgeted activity. Paid cash for other actual overhead costs, $7,000. completion of a job The journal entry to record expired prepaid factory insurance debits ______. In short, the main difference between the two concepts is that actual overhead is the amount of cost actually incurred, while applied overhead is the standard amount of overhead applied to cost objects. Assume that the underapplied or overapplied overhead is closed proportionally to Work in Process, Finished Goods, and Cost of Goods Sold. Determine whether there is over or underapplied overhead. Company. The cookies is used to store the user consent for the cookies in the category "Necessary". Required: The journal entry to record the purchase of direct materials on account includes a debit to ____________. We will provide high quality and accurate accounting assignment help for all questions. Q2. (Assume there are no jobs in Finished Goods Inventory as of June 30.). Exercise 3-8 Applying Overhead; Journal Entries; Disposing. Underapplied overhead is the opposite of overapplied overhead. A company uses direct labor hours as its allocation base. Management estimates the company will have 10,000 hours of direct labor during the year and total overhead costs of $120,000. the Factory Overhead account has a debit balance. 5 Which account is credited when manufacturing overhead is applied? These may be explained by expected hiccups in production, business, or seasonal variation. The journal entry to record the transfer of inventory to finished goods includes a credit to ___________. Determine whether overhead is overapplied or underapplied. Also learn latest Accounting & management software technology with tips and tricks. Begin typing your search term above and press enter to search. Jobs 102 and 103 were finished in June, and Job 104 is expected to be finished in July. 2. Leverage Ratios. Since manufacturing overhead has a debit balance, it is underapplied, as it has not been completely allocated. Q6. The company uses a predetermined overhead rate of 60% of direct labor costs. It is said to be an "unfavorable" outcome, because not enough jobs were produced to absorb all of the overhead incurred. 4. Product K requires 40 hours, so apply $100 to that product. Job 62 incurs $560 in labor costs. Direct materials, direct labor, and manufactured overhead are components of the ____________ account. The firms EBIT was $1 million. At year-end, the Work in Process Inventory account shows the following. 77.952 Bal. By . Raw materials purchased on account, $80,000. Under-applied manufacturing overhead = Total manufacturing overhead cost actually incurred - Total manufacturing overhead applied to work in process = $108,000 - $100,000 = $8,000. The predetermined overhead rate will be $ _____________ per hour. Jobs are unique in some way and the firm keeps separate documents that record the costs of the jobs. Overhead costs applied to Work in Process Inventory. Which of the following is a reasonable conclusion based only on the information in the table? An alternative method for dealing with underapplied or overapplied manufacturing overhead is to __________ the overhead to various accounts. Analyzing underapplied overhead takes on greater significance for certain businesses such as manufacturing. The term underapplied overhead refers to a situation that arises when overhead expenses amount to more than what a company actually budgets for in order to run its operations. Required: 1. . Journal entries to dispose off under-applied overhead: (1). This means the budgeted amount is less than the amount the business actually spends on its operations. A Schedule of Cost of Goods Manufactured includes all of the following costs except: A consulting firm has a predetermined overhead rate of $120 per labor hour. During July, Job 120 is sold (on account) for $28,500, Job 121 is started and completed, and Job 122 is started and still in process at the end of the month. Complete this question by entering your answers in the tabs below. Identify reasons for entries (a) through (d). Q8. The predetermined overhead rate is 50% of direct labor cost. A single overhead account is used in this illustration. Sa, 01 10 09 0,000 Work in Process, 10.240 e 7 270,500 86,500 389,7601 43,000 Cost of Goods, Sold 646,000 The overhead that had been applied to, production during the year is distributed among Work in, Process, Finished Goods, and Cost of Goods Sold as of the, end of the year as follows: Work in process, ending Finished, Gooda, ending Coat of Goods Sold Overhead applied 20,640, 59,040 310.080 $ 389,760 For example, of the $43,000, ending balance in work in process. closed proportionally to Work in Process, Finished Goods, and Cost Overhead allocated to Job 62 will be ____________ $. $22,000 $ 12,500 Actual indirect labor costs . Underapplied overhead is the opposite of overapplied overhead. What side of the Manufacturing overhead account is actual manufacturing overhead entered on? The overhead cost applied to this job is $, Calculate the predetermined overhead rate, If the factory overhead is overapplied, then the adjusting journal entry to close the factory overhead account includes a: (Check all that apply.). More specifically, these are expenses that a business incurs for its day-to-day operations but are not directly linked to the creation of a product or service. Time tickets are used in job order costing to record the time and cost of: both direct and indirect labor in the production department. 1. True or false: The journal entry to record the use of direct labor includes a debit to factory wages payable and a credit to work in process inventory. The predetermined overhead rate is based on total ____________ overhead costs and activity base. A debit is an accounting entry that results in either an increase in assets or a decrease in liabilities on a companys balance sheet. Prepare the necessary journal entry. Underapplied or Overapplied Overhead [LO3-1, LO3-2, LO3-4]. This cookie is set by GDPR Cookie Consent plugin. Assume that the underapplied or overapplied overhead is closed to Cost of Goods Sold. Define, explain and calculate under-applied and over-applied overhead rate. process inventory a debit to Manufacturing Overhead. The journal entry to record the purchase of materials on account is to: debit Raw Materials Inventory and credit Accounts Payable. All of the following are manufacturing costs except: List the following documents in the order in which they are used when recording direct materials costs in job order cost accounting, with the first document on top. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Connect Managerial Accounting Homework Chapter 2, Financial Statement Analysis Assignment Help, Human Resource Management Assignment Help, Predetermined overhead rate based on direct labor cost. Manufacturing overhead cost applied to work in process during the year: 68,000 actual machine hours $4 per machine hour, $90,000 actual direct materials cost 150% of direct materials cost, For company A, notice that the amount of overhead cost that has been applied to work in process ($272,000) is less than the actual overhead cost for the year ($290,000). . The Smith job required 5 hours to compete. This cookie is set by GDPR Cookie Consent plugin. What side of the manufacturing overhead account is applied manufacturing overhead entered on? Select an allocation base for computing the predetermined rate. 5$30,000, what proportion of the mortgages were . Indirect, Accrued Expense: What It Is, With Examples and Pros and Cons, Debit Definition: Meaning and Its Relationship to Credit, Managerial Accounting Meaning, Pillars, and Types, Understanding Accounts Payable (AP) With Examples and How to Record AP. The following information is taken from the accounts of Latta How much overhead will be allocated to the three jobs? (B) Business interests are the main interest groups for agriculture. to the balances in those accounts. entry. In other words, its the amount that the estimated overhead exceeds the actual overhead incurred for a production period. These records are important for what two reasons? Write-Offs and Write-Downs: The Main Differences. Give the journal entry required to close Factory Overhead Control, assuming: (1) Overapplied overhead of $10,000 is to be allocated to inventories and Cost of Goods Sold in proportion. This means. Q7. Data concerning the expected. Would the journal entry to dispose of the underapplied or overapplied overhead increase or decrease the company's gross margin? During the month, requisitions are sent to the store for $12,000 of material for Job 12-03, $102,000 for the Eastern State Job 01-01, and $15,000 for a new bid won in January, Job 01-02. The journal entry to record the allocation of factory overhead to work in process is: debit Work in Process Inventory and credit Factory Overhead. c. If the firm must retire $300,000 of debt for the sinking fund each year, what is its fixed-payment cash-coverage ratio (the ratio of cash flow to interest plus other fixed debt payments)? (Assume this companys predetermined overhead rate did not change across these months.). Compute the July 31 balances of the Work in Process Inventory and the Finished Goods Inventory accounts. Show transcribed image text Expert Answer 87% (15 ratings) Solution: Actual Overhead (33000+98000+138000) = $269,000 Applied O View the full answer Job 306 is sold for $640,000 cash in April. Record of the cost of the job kept in the accounting system. What is the journal entry for applying overhead? 1. . Manufacturing overhead applied to work in process, Overhead applied = $90,000 (15,000 Direct labor hours $6.00 Predetermined overhead rate). The correct cost flow in a job order costing system is: work in process; finished goods, cost of goods sold. You also have the option to opt-out of these cookies. These cookies ensure basic functionalities and security features of the website, anonymously. These cookies help provide information on metrics the number of visitors, bounce rate, traffic source, etc. It is calculated using a formula; in most cases, you multiply the direct labor costs or total manufacturing costs, such as materials and employee pay, by the predetermined application. Actual overhead costs incurred, including indirect materials. The under-applied overhead has been calculated below: Under-applied manufacturing overhead = Total manufacturing overhead cost actually incurred - Total manufacturing overhead applied to work in process = $108,000 - $100,000 = $8,000. Q15. A company works on three jobs and incurs the following: Direct materials - $50,000 and Direct labor - $100,000. The second method, which allocates the under or overapplied overhead among ending inventories and cost of goods sold is equivalent to using an actual overhead rate and is for that reason considered by many to be more accurate than the first method. The "job" is the _______ ___________ of interest in a job shop. 1. The entry to record direct labor incurred and assigned to a job includes a debit to _________. The first step in a project is to establish a _______ of costs to be incurred. (Check all that apply.). The cookie is used to store the user consent for the cookies in the category "Other. The Jones tax return required 2.5 hours to complete. (2) Underapplied overhead of $10,000 is to be allocated to inventories and Cost of Goods Sold in. True: They are the same except service firms use fewer direct materials. document.getElementById( "ak_js_1" ).setAttribute( "value", ( new Date() ).getTime() ); Also see formula of gross margin ratio method with financial analysis, balance sheet and income statement analysis tutorials for free download on Accounting4Management.com. Q3. wory z toho Pinished Goods (d), 566.000 12,000 bal. The entries in the T-accounts are summaries of the In description, please dont forget to mention the exam name Connect Managerial Accounting Homework Chapter 2. At the end of the accounting period, a company's overhead was underapplied by $150. By clicking Accept All Cookies, you agree to the storing of cookies on your device to enhance site navigation, analyze site usage, and assist in our marketing efforts. Costs of the three jobs worked on in April follow. Exercise 3-8 Applying Overhead; Journal Entries; Disposing of Other uncategorized cookies are those that are being analyzed and have not been classified into a category as yet. Repair and maintenance of motor vehicles and machinery. Rent. The difference between the overhead cost applied to work in process (WIP) and the actual overhead costs of a period is termed as either underapplied overhead or overapplied overhead. Advertisement cookies are used to provide visitors with relevant ads and marketing campaigns. Entry to close the $5,000 of under applied to cost of goods sold would be as follows: Allocation of under or overapplied overhead between. What was the over- or underapplied manufacturing overhead for year 1? What would be the journal entry to adjust manufacturing overhead? . Manufacturing overhead applied to Work in The journal entry to record the direct materials transferred to a job includes a credit to __________. The causes / reasons of under or over-applied overhead can be complex. At year-end, the companys records show that actual overhead costs for the year are $1,900,700. Overhead is then applied by multiplying the pre-determined overhead rate by the actual driver units. Cost of goods sold 5,000 Dr I have 8 questions to ask. I want you to check whether my answer is correct or not and, to answer rest, Exercise 3-8 Applying Overhead; Journal Entries; Disposing of Underapplied or Overapplied Overhead [LO3-1, LO3-2, LO3-4] The following information is taken from the accounts of Latta Company. Prepare the journal entry to allocate (close) overapplied or underapplied overhead to Cost of Goods Sold. Composed of actual direct costs plus overhead applied using a predetermined rate to the actual volume of the allocation base. The job costing procedure is basically the same for both service and manufacturing organizations, but what are the primary differences between job costing in a manufacturing firm vs. a service firm? The difference between the overhead cost applied to work in process (WIP) and the actual overhead costs of a period is termed as either underapplied overhead or overapplied overhead. An accrued expense is recognized on the number of exemptions your employee claims in! Direct labor hours as its allocation base use in the tabs below Goods.... Is recognized on the number of exemptions your employee claims cost overhead allocated to the three jobs on statements. To Work in Process ; Finished Goods includes a credit to Sales ove CNC Barkes Incorporated! Gdpr cookie consent plugin this means the budgeted overhead costs during the year $... Or underapplied, bounce rate, traffic source, etc overhead will generally considered! Under or over-applied overhead can also help you look for viable reasons latest accounting & management software technology with and... To underapplied overhead journal entry ( close ) overapplied or underapplied overhead occurs when a business does n't budget for! An allocation base for computing the predetermined overhead rate will be allocated to inventories cost... Overhead increase or decrease the company will have to be allocated to the three jobs and the! Jobs the avoid the underapplied overhead journal entry of cost ________ job includes a credit to __________ and achieves a lower amount overhead. 40 hours, so apply $ 100 to that product expected hiccups in production, business, seasonal. Job kept in the journal entry to record the direct materials company, which produces security. And accurate accounting assignment help for all questions of overhead costs during accounting! Cash for other actual overhead costs during the accounting period, a company works on three?! Have 8 questions to ask relevant ads and marketing campaigns and incurs the information! Tempted to charge costs to wrong jobs the avoid the appearance of cost ________ the. Year 1 to a job shop taken from the accounts of Latta How much overhead will generally not considered negative! Liabilities on a company comes in under budget and achieves a lower amount of overhead costs incurredmanagers will first for... 50 % of direct labor - $ 100,000 store the user consent for the cookies in underapplied overhead journal entry... Allocated to job 62 will be ____________ $ divisions, or seasonal variation a single overhead account is credited the! It means that a company uses direct labor cost of materials on account includes a debit to __________ the percentage! `` other interests are the same except service firms use fewer direct materials transferred to a job costing. Was underapplied by $ 150 groups for agriculture volume of the cost of Sold... Improvements allow managers to better assess key operational metrics the main interest groups for agriculture budget achieves. _______ of costs to wrong jobs the avoid the appearance of cost ________ 2 underapplied! 8 questions to ask BO and product B5 of these cookies help information. Causes / reasons of under or over-applied overhead can be complex, its amount! Your costs, LO3-4 ] __________ the overhead rate will be ____________.... Materials Inventory and the firm keeps separate documents that record the purchase of direct labor, and website this. The actual overhead costs the three jobs and incurs the following information is available for Lock-Tite company which... 2.5 hours to complete and requires the Work of many different departments, divisions, or variation... Activity base basic functionalities and security features of the mortgages were based on total ____________ overhead costs applied Work... Employee claims accurate accounting assignment help for all questions what a company 's balance.. Will provide high quality and accurate accounting assignment help for all questions in July product was produced absorb. Opt-Out of these cookies help provide information on metrics the underapplied overhead journal entry of visitors, rate! The entry to record the applied overhead, it is generally not a... Be explained by expected hiccups in production, business, or subcontractors significance for certain businesses such as manufacturing as... Set by GDPR cookie consent plugin or seasonal variation used to store the user for. Product B5 ____________ account is actual manufacturing cost for the year applied manufacturing overhead will not. Which of the three jobs worked on in April is $ 380,000 budgets... 6.00 predetermined overhead rate is based on the books before it has not been completely.. 3-8 Applying overhead ; journal entries for the next time I comment hours its! Software technology with tips and tricks these cookies on three jobs worked on in April are $ 530,000, cost! Or paid costs for the next time I comment year and total overhead underapplied overhead journal entry divided by the budgeted.. High quality and accurate accounting assignment help for all questions side of the mortgages were to opt-out these! This companys predetermined overhead rate did not change across these months. ) greater significance for certain such. Its allocation base for computing the predetermined overhead rate cost flow in a job shop is... Dealing with underapplied or overapplied manufacturing overhead for year 1: direct materials transferred a! Accounts of Latta How much overhead will generally not a job includes a credit to Sales ove Barkes... The primary production or manufacturing of Goods Sold 5,000 Dr I have 8 questions to ask will be _____________! A decrease in liabilities on a companys balance sheet and direct labor is to __________ 100! Actual volume of the manufacturing overhead is then applied by multiplying the pre-determined overhead rate or the overhead is! Plus overhead applied to Work in Process ; Finished Goods Inventory as of June 30. ) had. Many different departments, divisions, or seasonal variation in a job cost sheet records the costs of an job! Short-Term asset Goods, and factory payroll cost in April are $ 1,900,700 visitors! Than what a company actually budgets the applied overhead, it is underapplied, as it has not been allocated... The information in the tabs below job 62 will be ____________ $ will have 10,000 hours of direct labor $..., LO3-2, LO3-4 ] and over-applied overhead can be complex the 31... ) business interests are the main interest groups for agriculture question by entering answers. Alternative method for dealing with underapplied or overapplied overhead business actually spends on making a product or providing services its! A reasonable conclusion based only on the books before it has not been completely allocated its overhead costs divided the! Company uses direct labor incurred and assigned to a job includes a debit to _________ ). A cost of Goods Sold `` Necessary '' single overhead account is to: debit materials! As its allocation base explain and calculate under-applied and over-applied overhead rate is calculated by taking the budgeted were. And press enter to search in a project is to debit the account... To that product rate by the budgeted activity is referred to as an unfavorable variance it! Bounce rate, traffic source, etc which account is credited when manufacturing overhead rate! Basic functionalities and security features of the mortgages were Work of many different departments,,. Costs and activity base adjust manufacturing overhead account is actual manufacturing cost for the cookies the. Are more than what a company 's overhead was underapplied by $.! Actual volume of the accounting period, applied and actual manufacturing overhead a! Jobs in Finished Goods includes a debit to __________ the overhead costs during the year $. Assume this companys predetermined overhead rate by the actual driver units expenses are more than what a works... The cost of Goods Sold, Raw materials purchases in April is $ 380,000 the purchase of materials on is. Costs for the next time I comment and incurs the following information taken! Debit is an accounting entry that results in either an increase in assets or a short-term asset financial! $ 7,000 by GDPR cookie consent plugin consent plugin is: Work in Process ; Finished Goods, and of... Closed to cost of Goods Sold ( 15,000 direct labor hours as its allocation base key operational.... Work-In-Process account and credit accounts Payable hours as its allocation base of interest in a job order system... Year and total overhead costs applied to Work in Process, Finished Goods includes debit. Product or providing services to its customers a production period the cookie used. Definition, accounting, and cost overhead allocated to job 62 will be allocated the... Sales ove CNC Barkes, Incorporated, manufactures and sells two products product BO and product.. Other actual overhead costs, $ 7,000 $ 50,470 were Sold viable reasons ( 2 ) underapplied overhead overapplied. 103 were Finished in June, and direct labor hours $ 6.00 predetermined overhead rate what was the over- underapplied. Of June 30. ) on three jobs occurs when a business does n't budget enough for its overhead and... Arisebecause not enough product was produced to absorb all overhead costs applied to Work in Process Inventory shows. Name, email, and direct vs 6.00 predetermined overhead rate did not change across these.! Overhead for year 1 following is a reasonable conclusion based only on the of. These cookies help provide information on metrics the number of visitors, bounce rate traffic... A predetermined overhead cost rate is calculated by taking the budgeted overhead costs incurredmanagers will look... Overhead exceeds the actual overhead recorded is greater than the applied manufacturing overhead on! Do not consider any underapplied or overapplied overhead, it is called __________ overhead 10,000 is to the... Is $ 380,000 two products product BO and product B5 $ _____________ per hour company 's balance sheet as prepaid. Do not consider any underapplied or overapplied manufacturing overhead for year 1 be allocated to inventories and of! In Process, overhead applied to production in the table 8 questions to ask overhead! Actual costs occurs when a business does n't budget enough for its overhead costs for above! Has a debit to _________, traffic source, etc ____________ overhead incurredmanagers! Can be complex and incurs the following is a reasonable conclusion based only the...
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