11) Weyant Corporation has provided the following data concerning last month's operations. Direct materials 18,000 Direct labor $68,000 Manufacturing overhead applied to Work in Process $75,000 Overapplied overhead 6.000 Beginning Ending Raw materials inventory S13,000 IS19,000 Work in process inventory S64.000 IS 74,000 Finished goods inventory 32,000 $40,000 The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold? A) $173,000 B) $127,000 C) $133,000 D) $141,000 12) Holmstrom Corporation has provided the following data concerning last month's operations. Direct materials $14,000 Direct labor $58,000 Manufacturing overhead applied to Work in Process 79,000 Beginning Ending Work in process inventory S 47,000 $53,000 Finished goods inventory 5 41,000S42,000 How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold? A) $186,000 B) $145,000 C) $144,000 D) $138,000