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be: Student Answer: Debited to Cost of Goods sold. Credited to Cost of Goods sold. Debited to Cost of Good Manufactured. None of the above. Question 2. Question : Which one of the following is the amount that actual factory overhead exceeds the factory overhead applied? Student Answer: Factory overhead applied. Actual factory overhead. Overapplied overhead. Allocated factory overhead. Underapplied overhead. Question 3. Question : The two main advantages of using predetermined factory overhead rates are to provide more accurate unit cost information and to: Student Answer: Simplify the accounting process.