HELP ASAP PLS

Canton inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $39,000 and at the end of the month was $47,000. The cost of goods manufactured for the month Was $188,000. The actual manufacturing ovemead cost incurred was $74,000 and the manufacturing overhead cost applied to Work in Process was $67,000. The adjusted cost of goods sold that would appear on the income statement for July is: \begin{tabular}{|} $180,000 \\ $188,000 \\ $196,000 \\ $184,000 \end{tabular} Question 9 The direct labor rate for Plymouth Corporation is $9.00 per hour, and manufacturing overhead is applied to products using a predetermined overhead rate of $6.00 per difect labor-hour. During May, the company purchased $60,000 in raw materiats tall direct materials and worked 3,200 direct labor hours, The Raw Materials inventory (all direct materials) decreased by $3,000 between the beginning and end of May. The Work in Process inventory on May 1 consisted of one job which hard been charged with $4,000 in direct materials and on which 300 hours of direct labor time had been worked. There was no Work in Process inventery on May 31 If overhead was underapplied by $2.500 during May, the actuat overhead cost for the month must have been