2. Kilt Company had the following information for the year: Direct materials used $110,000 Direct labor incurred (5,000 hours) $150,000 Actual manufacturing overhead incurred $166,000 Kilt Company used a predetermined overhead rate of $42 per direct labor hour for the year and estimated that direct labor hours would total 5,500 hours. Assume the only inventory balance is an ending Work in Process balance of $17,000. How much overhead was applied during the year? (1pt) A. $231,000 B. $150,000 C. $166,000 D. $210,000 3. Sawyer Company had the following information for the year: Direct materials used $190,000 Direct labor incurred (7,000 hours) $245,000 Actual manufacturing overhead incurred $273,000 Sawyer Company used a predetermined overhead rate using estimated overhead of $320,000 and 8,000 estimated direct labor hours. Assume the only inventory balance is an ending Finished Goods balance of $9,000. How much overhead was applied during the year? (1pt.) A. $245,000 B. $273,000 C. $280,000 D. $320,000 4. Which of the following represents the cost of the jobs sold during the period? (1pt.) A. Raw Materials Inventory B. Work in Process Inventory C. Finished Goods Inventory D. Cost of Goods Sold