00 X 00:50:37 OSU Manufacturing Company uses a job order cost system with Manufacturing overhead applied to products on the basis of direct labor dollars. At the beginning of the most recent period, the company estimated its total direct labor cost to be $42,000 and its total manufacturing overhead cost to be $75,600. Several incomplete ledger accounts (t-accounts) showing the transactions that occurred during the most recent accounting period follow: Raw Materials Manufacturing Overhead Beginning 10,000 Indirect Materials 15,000 Purchases 95,000 ? [1] Indirect Labor 15,000 Ending 18.500 Factory Depreciation 13,000 Factory Rent 12,000 Factory Utilities 5,000 Work in Process Other Factory Costs 14,000 Beginning 28,000 Direct Materials ? [2] Total Actual Overhead 74,000 Direct Labor 35,000 Applied Overhead ? [3] ? [4] Finished Goods Ending 20,000 Beginning 53,000 Cost of Goods Manufactured ? [5] Ending 30,000 Missing Value (5] =