15 4 points Sunset Swingsets builds customized backyard swingsets and uses a job costing system Sunset allocates overhead costs based on direct labor hours. At the end of the year, the actual manufacturing overhead incurred is $485,000, and the manufacturing overhead allocated is $460.000 Before adjustment at year end. Cost of Goods Sold has a balance of $950,000. If the over or underapplied overhead is written off to Cost of Goods Sokl, the final balance in Cost of Goods Sold will be $460,000 $975.000 $965.000 $485.000