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In managerial accounting, when disposing of Overapplied Manufacturing Overhead we dispose it through Work in Process,...

In managerial accounting, when disposing of Overapplied Manufacturing Overhead we dispose it through Work in Process, Finished Goods, and Cost of Goods Sold inventory accounts. How do we get these proportions to apply to these accounts and in what circumstances do we subtract the beginning inventories of these inventory accounts from COGS?

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