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In a job-order costing system, manufacturing overhead applied is recorded as a debit to Work in Process inventory.

What is Manufacturing overhead (MOH) cost?

This is known to be  the sum of all the indirect costs which is said to be often incurred while creating a product.

Note that in the case above, In a job-order costing system, manufacturing overhead applied is recorded as a debit to Work in Process inventory.

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Universidad de Mexico