Clemmens Company applies overhead based on direct labor cost. Estimated overhead and direct labor…
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Clemmens Company applies overhead based on direct labor cost. Estimated overhead and direct labor costs for the year were $118,500 and $124,300, respectively. During the year, actual overhead was $106,700 and actual direct labor cost was $112,800. The entry to close the over- or underapplied overhead at year-end, assuming an immaterial amount, would include
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