6. Carley Products has no work-in-process or finished goods invento balances of Carley's accounts include the following: hished goods inventories at year end. The 20140.00 Cost of goods sold General selling and administrative expenses $ 2,040,000 900.000 Sales 13,600,000 Manufacturing overhead control 700,000 Manufacturing overhead applied 648,000 3600,000 A. $608,000 B. $660,000 C. $712,000 D. $1,508,000 7. Which measure of capacity applies the least amount of overhead to units of production? A. Theoretical capacity. B. Expected capacity. C. Normal capacity. D. Practical capacity. 8. Assuming two overhead accounts are used, what is the entry to close them and to charge underapplied overhead to cost of goods sold? XXX A. Cost of goods sold Finished goods XXX B. Manufacturing overhead applied Manufacturing overhead control Cost of goods sold XXX XXX XXX C. Cost of goods sold Manufacturing overhead applied anufacturing ovo Applied Manufact, refers to the mo overhead expens applied to un D. Cost of goods sold Manufacturing overhead applied Manufacturing overhead control The predentor nufutur nses must ha its of a produs armind overn PTCOIS COU te is typical lect labor hour 9. The following information is available from the records are is applies manufacturing overhead based on direct labor he using on basis. Estimated overhead cost Estimated labor hours Actual overhead cost $500,000 200,000 S515,000 210.000