19. At the beginning of the year, Most Honorable Professor Mullen, Inc estimates annual overhead costs to be $1,200,000 and that an estimated 300,000 machine hours will be used. Using machine hours as a base, the amount of overhead applied during the year if actual machine hours for the year were 315,000 hours is A) $1,200,000. B) $1,142,857. slo C) $840,000. D) $1,260,000. (HO bilgqA 20. To Apply Overhead (OH) in a job order cost system, a Credit to Manufacturing Overhead (OH) will be accompanied by a Debit to A) Cost of Goods Manufactured (CGM). B) Finished Goods Inventory (FG). C) Work in Process Inventory (WIP). D) Raw Materials Inventory (RM). bail 21. Hen Hao Lao Shi Mullen, Inc developed the following data: Beginning work in process inventory $270,000 (WIP) Direct materials used (DM) 210,000 Actual overhead (OH) 330,000 Overhead applied (est OH) 240,000 Cost of goods manufactured (CGM) 360,000 Ending work in process (WIP) 450,000 Hen Hao Lao Shi Mullen, Ine's total manufacturing costs (TMC) for the period is A) $570,000. B) $540,000. C) $390,000. D) cannot be determined from the data provided