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2. Acme Company had the following information for the year: $110,000 $150,000 $166.000 Direct materials used Direct labor incurred (5,000 hours) Actual manufacturing overhead incurred Acme Company used a predetermined overhead rate of $35 per direct labor hour for the year. Assume the only inventory balance is an ending Work in Process Inventory balance of $17,000 (i.e. all COGM are sold). What was adjusted cost of goods sold? That is, what is the cost of goods sold after you adjust for the over or under-applied manufacturing overhead? (Ans: $409,000)