(2. L05) The actual manjucturing ovestiend incured at Hogans Corporation during April was s6b.000, whilo manutacturing overivead anelied to produetian was $74,000. The compary's Cost of Coods Sold was $280,000 prior to eloting out ins Manutacturing Overtuend account. The eotneaty. cloces Manufacturing Overhead to Cost of coods Sold. Which of the following statements is true?. Select one: a. Manufacturing ovethead was overapoled by $15,000;COOS atter closing the MOH account is 5274,000 b. Manufacturing overhead was underapplied by $15,000; CoGs after closing the MoH acecunt is $274,000 c. Manufacturing Overhead was overapplied by $15,000, COGS after closing the MOH account is $304,000 d. Mantfacturing overhead was underapplied by $15,000; COGS after closing th 104 account is $304,000 e. none of these is correct Henson Compamy applies overhead on the basis of 120% of direct labor cost, Job 190 is charged with $140,000 of direct materiais costs and $180,000. of manufacturing overhead. The total manufacturing cost of Job 190 is: Select one: a. $320,000 b. $536,000 c. $348,000 d. $470,000 e. none of these