Pinnini Co. uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Last year, Pinnini Company incurred $225,000 in actual manufacturing overhead cost. The Manufacturing Overhead account showed that overhead was overapplied $14, 500 for the year. If the predetermined overhead rate was $5.00 per direct labor-hour, how many hours did the company work during the year? A. 45,000 hours B. 47, 900 hours C. 42, 100 hours D. 44,000 hours Gest Inc. has provided the following data for the month of November. The balance in the Finished Goods inventory account at the beginning of the month was $49,000 and at the end of the month was $45,000. The cost of goods manufactured for the month was $226,000. The actual manufacturing overhead cost incurred was $74,000 and the manufacturing overhead cost applied to Work in Process was $70,000. The adjusted cost of goods sold that would appear on the income statement for November is: A. $226,000 B. $230,000 C. $222,000 D. $234,000