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record the journal entry to close over or under applied factory overhead to cost of 648379

Record the journal entry to close over or under applied factory overhead to Cost of Goods Sold for each of the independent cases below.

Actual indirect materials costs

$12,000

$ 6,500

Actual indirect labor costs

56,000

46,500

Other overhead costs

17,000

49,000

Overhead applied

96,200

106,800

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