9. allocation of overhead plug to cost of goods sold Simple Manufacturing Company manufactures and distributes a single product. It records manufacturing costs using a normal, full costing system with overhead allocated on the basis of direct labor hours, using a normal volume of 20, 000 direct labor hours. In the most recent period, Simple expected to incur 100, 000 of manufacturing overhead. There was no work-in-process inventory at the beginning of the period.23 Actual product costs turned out to be 50, 000 for direct materials, 270, 000 for direct labor (reflecting 30, 000 hours of direct labor), and 125, 000 for manufacturing overhead. Determine the balance in the overhead cost pool, the plug, that is allocated to cost of goods sold. Conversely, suppose 40% of the overhead allocation rate is the averaged intercept in the overhead LLA. What would be the allocated plug to cost of goods sold if the firm used normal, variable costing?