Recording gOt her Factory costs as Overhead: Various items other than materials and labor costs are charged to Factory Overheadaccount.
其他工厂成本记录为制造费用:除材料和人工成本以外的各个项目记入制造费用账户。
2
At this point, all product costs have been accumulated into debit balances in the Materials Inventory, Factory Payroll, and Factory Overheadaccount.
这时,产品的全部成本已累积为材料盘存,工厂工薪和制造费用等账户的借方余额。
3
Regardless of whether the ending balance in the Factory Overheadaccount is a debit or credit, any remaining balance must be disposed of before a new accounting period begins.