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The actual manufacturing overhead incurred at Gutekunst Corporation during March

ID: 2336224 • Letter: T

Question

The actual manufacturing overhead incurred at Gutekunst Corporation during March was $53,000, while the manufacturing overhead applied to Work in Process was $73,000. The Corporation's Cost of Goods Sold was $451,000 prior to closing out its Manufacturing Overhead account. The Corporation closes out its Manufacturing Overhead account to Cost of Goods Sold. Which 30 0105:10of the following statements is true? Multiple Choice Manufacturing overhead was overapplied by $20,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $471,000 Manufacturing overhead was overapplied by $20,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $431,000 Manufacturing overhead was underapplied by $20,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $431,000 Manufacturing overhead was underapplied by $20,000; Cost of Goods Sold after closing out the Manufacturing Overhead account is $471,000

Explanation / Answer

Actual manufacturing overhead = $53,000

Manufacturing overhead applied = $73,000

Manufacturing overhead over applied = Manufacturing overhead applied - Actual manufacturing overhead

= 73,000 - 53,000

= $20,000

Cost of goods sold prior to closing of manufacturing overhead account = $451,000

Hence, cost of goods sold after closing out to manufacturing overhead account = Cost of goods sold prior to closing of manufacturing overhead account - Manufacturing overhead over applied

= 451,000 - 20,000

= $431,000

Hence,correct option is (b)

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