In a job-order costing system, the amount of overhead cost that has been applied to a job that remains incomplete at the end of a period:

In a job-order costing system, the amount of overhead cost that has been applied to a job that remains incomplete at the end of a period: 




A. is deducted on the Income Statement as overapplied overhead.
B. is closed to Cost of Goods Sold.
C. is transferred to Finished Goods at the end of the period.
D. is part of the ending balance of the Work in Process inventory account.




Answer: D


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