27) Stjohns Corporation uses a job-order costing system and has provided the following partially completed summary T-accounts for the just completed period: Bal Direct materials Direct labor Overhead applied Bal. Work In Process 22,000 Credits 85,000 161,000 273,000 534,000 Manufacturing Overhead Debits Manufacturing overhead for the period was: A) $73,000 Underapplied B) S7,000 Underapplied C) $73,000 Overapplied D) $7,000 Overapplied Use the information below for questions 28) to 30): . inventory was $35,000 and the ending finished goods inventory was $48,000. Overhead was overapplied by s6,000.Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. Vogel Corporation's cost of goods manufactured last month was $136,000. The beginning finished goods 28) How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold? A) $136,000 B) S123,000 C) S171,000 D) $117,000 29) How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold? A) $136,000 ) s 171,000 C) $117,000 D) $123,000 30) How much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold? A) S117,000 B) S136,000 C) $123,000 D) S171,000