a. On the left (debit) side of the Work in Process Inventory account.
b. On the right (credit) side of the Work in Process Inventory account.
c. On the left (debit) of the Manufacturing Overhead account.
Estimated Actual
Total overhead cost $100,000 $110,250
Machine hours 20,000 21,000
d. On the right (credit) side of the Manufacturing Overhead account.
e. Both b and c.
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