4. Emigh Corporation's cost of goods manufactured for the just completed month was $146,000 and its overhead was overapplied by $5,000. The beginning finished goods inventory was $35,000 and the ending finished goods inventory was $37,000. The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. How much was the adjusted cost of goods sold on the Schedule of Cost of Goods Sold? A) $144,000 B) S146,000 C) S181,000 D) $139,000 5. Kneeland Corporation has provided the following information: Cost per Unit 6.80 Cost per Period Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Sales commissions Variable administrative expense Fixed selling and administrative expense 4.15 1.65 121,500 1.00 0.50 $ 40,500 S If 10,000 units are produced, the total amount of manufacturing overhead cost is closest to: A) S186,000 B) S138,000 C) $162,000 D) $150,000 6. During June, Buttrey Corporation incurred $67,000 of direct labor costs and $7,000 of indirect labor costs. The journal entry to record the accrual of these wages would include a: A) debit to Work in Process of $67,000. B) credit to Work in Process of $74,000. C) debit to Work in Process of $74,000. D) credit to Work in Process of $67,000