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Question 30 7pts Norm's Furniture Company only manufactures custom furniture and uses a job order costing system to accumulate costs. Actual Direct Materials and Direct Labor costs are accumulated for each job, but a predetermined overhead rate is used to apply Manufacturing Overhead costs to individual jobs. Manufacturing Overhead is applied on the basis of direct labor hours. In computing a predetermined overhead rate, the company controller estimated that Manufacturing Overhead costs for the year would be $201.000 and direct labor hours would total 24,000 hours. The following summary information is available for the year. Note: This summary information represents cost data related to hundreds of different job orders started or completed during the year. . Raw materials purchased: $288,000. Raw materials used as direct materials in production: $244,000. Wages paid to the furniture craftsmen: $408,000 (for 23,000 hours of labor performed) Wages paid to the factory maintenance workers: $72,000 Depreciation on machinery and equipment: $92,000 Rent and utilities for the factory building: $35,000 Raw materials used as indirect materials: $12,000 Manufacturing Overhead was applied to Work-in-process Inventory using the predetermined overhead rate. Work-in-process Inventory costing $791,000 was completed and transferred to Finished Goods Inventory. Goods costing $762,000 were sold. . AFTER the appropriate closing entry of any over-or under-applied Manufacturing Overhead amount, what is the final amount of Cost of Goods Sold? . Wages paid to the furniture craftsmen: $408,000 (for 23,000 hours of Wages paid to the factory maintenance workers: $72,000 Depreciation on machinery and equipment: $92,000 Rent and utilities for the factory building: $35,000 . Raw materials used as indirect materials: $12,000 Manufacturing Overhead was applied to Work-in-process Inventory u Work-in-process Inventory costing $791,000 was completed and tran - Goods costing $762,000 were sold. AFTER the appropriate closing entry of any over-or under-applied Manuf O $768,375 O $755,625 O $743,625 O $780,375