During May, Bergan Company incurred factory overhead costs as follows: indirect materials, $8,800; indirect labor, $6,600; utilities cost, $4,800; and factory depreciation, $9,000. Journalize the entry to record the factory overhead incurred during May.

Which of the following is the best illustration of executive restraint? a)a president appoints a cabinet of advisors and takes their advice on a matter of national security. b)a chief executive has respect for senators who are not in the same political party but does not tell them so. c)a president believes that people should be self-sufficient but does not block a program that is providing aid to the poor. d)a chief executive delivers papers to congress to explain support for a program that encourages construction of roads.