35 TB MC Qu. 3-144 (Static) The accounting records of Omar Corporation... The accounting records of Omar Corporation contained the following information for last year: Direct materials inventory Work in process inventory Finished goods inventory Direct materials used Overhead applied Direct labor cost (10,000 hours) Depreciation Rent Beginning $ 9,000 Ending $ 7,000 $17,000 $31,000 $10,000 $15,000 Manufacturing Taxes Unadjusted cost of goods sold (does not include overapplied or underapplied overhead) Advertising Rent Clerical Selling, General, and Administrative Costs Incurred $ 35,000 $ 20,000 $ 25,000 The total costs added to Work in Process during the year were: Multiple Choice Costs Incurred $ 72,000 $ 24,000 $ 80,000 $ 10,000 $ 12,000 $ 8,000 $157,000