Reference: 03-09
the Following Journal Entries Without Dollar Data Were

Reference: 03-09
The following journal entries without dollar data were taken from the accounting records of Case Company. Case company has a job-order costing system and applies overhead to jobs using a predetermined overhead rate. $$\begin{array} { | c | l | l | l | } \hline 1 . & \text { Work in Process } & \text { XXX } & \\\hline & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Wages Payable } & & \text { XXX } \\\hline & & & \\\hline 2 . & \text { Salary Expense } & \text { XXX } & \\\hline & \text { Wages Payable } & & \text { XXX } \\\hline & & & \\\hline 3 . & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Accumulated Depreciation } & & \text { XXX } \\\hline & & & \\\hline 4 . & \text { Work in Process } & \text { XXX } & \\\hline & \text { Raw Materials } & & \text { XXX } \\\hline & & & \\\hline 5 . & \text { Work in Process } & \text { XXX } & \\\hline & \text { Manufacturing Overhead } & & \text { XXX } \\\hline & & & \\\hline 6 . & \text { Manufacturing Overhead } & \text { XXX } & \\\hline & \text { Raw Materials } & & \text { XXX } \\\hline & & & \\\hline \text { 7. } & \text { Finished Goods } & \text { XXX } & \\\hline & \text { Work in Process } & & \text { XXX } \\\hline & & & \\\hline 8 . & \text { Raw Materials } & \text { XXX } & \\\hline & \text { Accounts Payable } & & \text { XXX } \\\hline\end{array}$$
-The entry to record the application of overhead is:

A) 1.
B) 5.
C) 3.
D) 6.