Use the information below to answer the two questions that follow. A company uses a job order costing system and applies Manufacturing Overhead (MOH) based on Machine Hours ( MS). The company provided the following information for the most recent month of operations: Direct materials purchased $40,000 Estimated MHs for the month 7000 MHS Actual MHs worked in the month 7.500 MHS Actual Direct Labor cost used in production $25,000 Estimated MOH $56,000 Actual MOH $64.000 Inventory Balances at the beginning and end of the month were as follows: Raw Materials (all direct) Work in Process Finished Goods Beg. Balance $12,300 $43,000 $72.000 End. Balance $16.600 $22.000 $83.000 Q) Before closing any over- or under-applied MOH, what is the amount of unadjusted Cost of Goods Sold for the month? A) $ Q.) The company's sales revenue of the month was $320,500. If the company closed any under or over-applied MOH costs to Cost of Goods Sold at the end of the month, what would be the gross margin after the adjustment? A) $