78,000 using a predetermined rate. What amount of overhead was applied to work in process last year? 18) A) S203,500 B)S130,000 138,500 D) S121,500 19) Tusa Corporation is a manufacturer that uses job-order costing. underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data The company closes out any overapplied or for the just completed year: Estimated total manufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning of the year $638,250 37,000 direct labor-hours Results of operations: Actual direct labor-hours Manufacturing overhead: Indirect labor cost Other manufacturing overhead costs incurred Cost of goods manufactured 34,000 direct labor-hours 148,000 1,611,000 450,000 mana t Addimonal - Endi Cost of goods sold (unadjusted) s 1,518,000 The adjusted Cost of Goods Sold for the year is: 19) 8 Cost of Groods Sold A) S1,642,000 ) S1,506,500 C) $1,518,000 D) $1,529,500 department, the Welding Depart inventory that were 20% he first processing S7.480. An additional 89,000 units were started into production during the month and ment, started the month with 17,000 units in its beginning work in process lete with respect to conversion costs. The conversion cost in this beginning work in with 92,000 units were completed in the Welding De were 14,000 units in the ending work in process inventory of with respect to conversion costs. A total of $202,400 in co partment and transferred to the next processing department. There the Welding Department that were 90% complete nversion costs were incurred in tha d the month. The cost per equivalent unit for conversion costs for the