7. Refer to the T-account below: (12) 167,000 Manufacturing Overhead 9,000 15,000 80,000 30,000 25,000 159,000 167,000 8,000 Bal. The ending balance of $8,000 represents which of the following? A) Underapplied overhead. B) Manufacturing overhead that will be carried over to the next period. C) Overapplied overhead. D) A bookkeeping error. 8. Materials used in a factory that are not an integral part of the final product, such as cleaning supplies, should be classified as: A) direct materials. B) a period cost. C) administrative expense. D) manufacturing overhead. 9. Refer to the T-account below: 270,000 Work In Process Bal. 30,000 90,000 (6) 70,000 (9) 110,000 30,000 Bal. Entry (12) could represent which of the following? A) Direct labor cost incurred in production. B) Purchases of raw materials. C) The cost of goods manufactured transferred to Finished Goods. D) The cost of indirect materials incurred in production