(32 -35) Alam Company is a manufacturing fim that uses job-order coning company's inventory balances for 2017 were as follows: Beginning Ending Work In Process $17,000 $19,000 Finished Goods $76,000 $58,000 The company applies overhead to jobs using a predetermined direct labor cost. At the beginning of the year, the company es $150,000 in manufacturing overhead cost. Additional Information: overhead rate of 150% of timated that it would incur Raw materials used in production: $111,000 Actual manufacturing overhead incurred was $140,000. Direct labor cost incurred in 2017 was $100,000. 32) How much overhead was applied to production during the year? A. $140,000 C.$O B. $130,000 D. $150,000 33) Was manufacturing overhead over or under applied and by how much? A. $10,000 over applied B. $10,000 under applied C.$20,000 over applied(0$20,000 under applied 34) Compute the cost of goods manufactured for 2017. A $509,000 C. $381,000 B. $359,000 D. $489,000 35) Compute the cost of goods sold for 2017 A. $509,000 C. $381,000 8 $377,000 D. $489,000