19. The accounting records of Omar Corporation contained the following information for last year: Direct materials inventory Work in process inventory... Finished goods inventory. Beginning Ending $9,000 $7,000 $17,000 $31,000 $10,000 $15,000 Manufacturing Costs Incurred $72,000 $24,000 $80,000 $10,000 $12,000 Overhead applied. Direct labor cost (10,000 hours) Depreciation Taxes.. $8,000 Unadjusted cost of goods sold (does not include overapplied or underapplied overhead).... $157,000