Pb8.
lo 4.6queen bee’s honey, inc., estimated its annual overhead to be $110,000 and based its predetermined overhead rate on 27,500 direct labor hours. at the end of the year, actual overhead was $106,000 and the total direct labor hours were 29,000. what is the entry to dispose of the overapplied or underapplied overhead?

                                                                   Debit               Credit

Applied overheads                                    $110,000

Cost of sales (over applied overheads)                             $4,000

Overhead control account                                                 $106,000

Explanation:

Since the estimated overhead amounting to $110,000 are greater than the actual overheads amounting to $106,000, therefore the overheads are overapplied by $4,000.

The journal entry to disposed off the overapplied overheads are given below:

                                                                   Debit               Credit

Applied overheads                                    $110,000

Cost of sales (over applied overheads)                             $4,000

Overhead control account                                                 $106,000

being suspected of supplying drugs means you are much more likely to be charged. the amount of drugs found on you, and whether you have a criminal record, will be taken into account when a punishment is being decided.

decisions to prosecute are taken by the public prosecution service. the maximum sentences for intent to supply drugs are:

answer about 4-5 percent of the labor force is unemployed;