8. Freeman Company uses a predetermined overhead rate based on direct labour hours to apply manufacturing overhead to jobs. At the beginning of the year, the company estimated manufacturing overhead would be $150,000 and direct labour hours would be 10,000 . The actual figures for the year were $186,000 for manufacturing overhead and 12,000 direct labour hours. The cost records for the year will show: A. overapplied overhead of $30,000. B. underapplied overhead of $30,000. C. underapplied overhead of $6,000. D. overapplied overhead of $6,000. (3) 9. Under Lamprey Company's job-order costing system, manufacturing overhead is applied to Work in Process inventory using a predetermined overhead rate. During January, Lamprey's transactions included the following: (5) Lamprey Company had no beginning or ending inventories. What was the cost of goods manufactured for January