Question 3 [9 points} Saved Work in Process Inventory 321.600 Finished Goods Inventory $75600 Cost of Goods Sold $82,800 Total Inventories $180000 Use the above information to record the following entries for each of the following independent situations. {round to the nearest dollar} a. Manufacturing overhead was under-applied by $14.000 b. Manufacturing overhead was warmed by $14,000 Paragraph v B I U v A} :2 v 1; v a: 00 + v H. :c