Corp's reported data for the month: Inventories: Beginning Ending Raw materials (Direct and Indirect) $43,400 $24,400 Work in process $24,300 $15,500 Finished goods $47,500 $67,700 Additional information for Raw materials purchases $66,400 (#1059119) Direct labor cost $72,300 Manufacturing overhead cost actually incurred $49,500 Raw materials included in manufacturing overhead costs incurred as indirect materials $6,900 Manufacturing overhead cost applied to Work in Process $52,100 Q. What is the adjusted cost of goods sold that appears on income statement for the month? A $ SA On January 1, Corp. estimated its total overhead for the upcoming year to be $300,000 and its total machine hours to be 15,000. actual machine hours for the year were 27.080. The company uses job-order costing with machine hours as the allocation base. At the end of the year, the books reveal following actual results: Advertising Expense $8,000 Direct Labor $20,600 Purchases of Raw Materials $16,200 Rent, Factory Building $46,800 Indirect Labor $53,600 Sales Commissions $6,300 Utilities, Factory $10,800 Maintenance, Factory Equipment $8,100 CEO Salary $8,300 Depreciation, Factory Equipment $11,600 Q. What is amount of over- or under-applied OH? (Enter just the amount.) A. $