Use the information below to answer the following two questions. Joyce Company uses a job-order costing system and applies manufacturing overhead (MOH) with traditional method based on direct labor cost (DLC). At the beginning of December, the following information was estimated: Estimated MOH$318,750 Estimated DLC $425,000 Partial activity posted during the month of December is shown in the T-accounts below: 17 Cost of Goods Manufactured (COGM) for the month of December was: A. $874,550 B. $76,550 C. \$ 877,300 D. $871,500 E. None of the above