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Calculator During April, Cavy Company incurred factory overhead as follows: Indirect materials $10.000 Factory supervision la
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General Journal Debit Credit
Manufacturing overhead $    15,940
Indirect material $   10,000
Factory supervision labor $     3,800
Utilities $         490
Depreciation $         640
Small tools $         240
Equipment rental $         770

In recording actual overhead incurred all overhead cost are credited and manufacturing overhead account is debited.

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