Okay, let's calculate the year end adjustment for overhead. Based on the data below, determine the amount of the year end adjustment to cost of goods sold due to over or under allocated manufacturing overhead during the year. Use a minus sign in front of your answer if you would decrease CGS by the amount. If you would increase CGS, just put the number in without a or - sign. Don't use dollar signs commas or decimals. Total overhead allocated to all the jobs in the factory for the year $112,808 Total actual overhead expense $110,138 Estimated overhead expense used to calculate predetermined OH rate $101,094

Asmall town wants to build some new recreational facilities. the proposed facilities include a swimming pool, recreation center, basketball court and baseball field. the town council wants to provide the facilities which will be used by the most people, but they face budget and land limitations. the town has $400,000 and 14 acres of land. the pool requires locker facilities which would be in the recreation center, so if the swimming pool is built the recreation center must also be built. also, the council has only enough flat land to build the basketball court or the baseball field. the daily usage and cost of the facilities (in $1,000) are shown below. which facilities should they build? facilityusagecost ($1,000)landswimming pool4001002recreation center5002003basketball court3001504baseball field2001005