19) The following information is available for a custom manufacturer. Inventories Raw materials, beginning Work in process, beginning Finished goods, beginning Cost of goods manufactured Cost of goods sold (not considering over- or underapplied overhead) Sales Predetermined overhead rate based on direct materials used Activities and information for the period Raw materials purchases Direct materials used Direct labor Factory overhead (actual) Indirect materials Indirect labor Other overhead costs + $ 76,000 24,800 17,500 190,580 166,400 200,000 80% 36,920 86,500 45,600 18,600 32,800 8,600 (1) Compute the ending balances of Raw Materials Inventory, Work in Process Inventory, and Finished Goods Inventory. (2) Compute overapplied or underapplied overhead.