40. When manufacturing overhead is applied to production, it is added to: (1 Point) the Raw Materials account. the Work in Process account. the Finished Goods inventory account. O the Cost of Goods Sold account. 41. ABC company's cost of goods manufactured was Rs 330,000. The beginning finished goods inventory was Rs 177,000 and the ending finished goods inventory was Rs 150,000. What was the cost of goods sold for the month? (1 Point) Rs 350,000 Rs 360,000 Rs 300,000