13) Cienfuegos Corporation has provided the following data concerning last month's operations. Purchases of raw materials $36,000 Indirect materials included in manufacturing overheads 4,000 Direct labor cost S58,000 Manufacturing overhead applied to Work in Process Sp0,000 Overapplied overhead 3.000 Beginning Ending Raw materials inventory 10,000 $21,000 Work in process inventory 62,000 $70,000 Finished goods inventory 36,000|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) $157,000 B) $154,000 C) $161,000 D) $197,000 14) Haver Corporation has provided the following data concerning last month's operations. Purchases of raw materials $32.000 Indirect materials included in manufacturing overheads 4,000 Direct labor cost $$8,000 Manufacturing overhead applied to Work in Process $4,000 Beginning Ending Raw materials inventory 10,000 16,000 Work in process inventory 58,0001374,000| Finished goods inventory $32,000|599,000 How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold? A) $180,000 B) $148,000 C) $131,000 D) $134,000