Filippucci Company Used a Budgeted Indirect-Cost Rate for Its Manufacturing

Multiple Choice

Filippucci Company used a budgeted indirect-cost rate for its manufacturing operations, the amount allocated ($200,000) is different from the actual amount incurred ($225,000) .

-Which account is credited to write off the difference between allocated and actual overhead using the proration approach?

A) Work-in Process Control
B) Manufacturing Overhead Allocated
C) Finished Goods Control
D) Manufacturing Overhead Control