2. Choose from:
Accounts Payable,
Goods in Process Inventory,
Cash, Accounts Receivable,
Factory Overhead,
Factory Payroll,
Raw Materials Inventory,
Sales,
Accumulated Depreciation,
Prepaid Factory Payroll,
Finished Goods Inventory,
Cost of Goods Sold.

3. Choose from:
Indirect Labor,
Cost of Goods Manufactured,
Factory Rent,
Factory Utilities,
Indirect Materials,
Factory Overhead,
Direct Materials Used,
Depreciation of Equipment,
Add: Goods in Process in March 31,
Less: Goods in Process in March 31,
Deduct: Goods in Process in April 30,
Add: Goods in Process in April 30,
Deduct: Underapplied Overhead,
Add: Overapplied Overhead.

CH 16

4. Choose from:
Factory Overhead,
Direct Labor,
Direct Materials,
Indirect Materials,
Indirect Labor,

Units Ended this Period,
Units Started this Period,
Beginning Goods in Process,
Ending Goods in Process,
Completed &Transferred out,
Indirect Labor,
Direct Labor,
Indirect Materials,
Direct Materials,
Factory Overhead,
Units of Beginning Goods in Process,
Units of Ending Goods in Process,
Cost of Beginning Goods in Process,
Cost of Ending Goods in Process,
Costs incurred this Period,
Equivalent Units of Production,

Indirect Labor,
Direct Labor,
Indirect Materials,
Direct Materials,
Factory Overhead.

5. Choose from:

Cash,
Factory Overhead,
Merchandise Inventory,
Finished Goods Inventory,
Wages Expense,
Wages Payable,
Sales,
Goods in Process Inventory.