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Ending Overhead balances in WIP and FG were $19,090 and $14,110

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January 9th, 2018

Ending Overhead balances in WIP and FG were $19,090 and $14,110, respectively. Total manufacturing overhead in COGS was $49,800. If an overhead misallocation of $17,000 was deemed material, what adjustment would be applied to COGS?

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