- Advertising costs 10,000 f) Applied manufacturing overhead to jobs in process based on 900 actual direct la g) Completed 15 pools at a total cost of $195,000. h) Finalized the sale of 13 pools that cost $176,000. The other 2 pools are completed and awaiting inspection by the customer before i) Recorded sales revenue of $325,000 on the 13 pools that were sold. j) Close the Manufacturing Overhead account balance to Cost of Goods Sold. - Advertising costs 10,000 f) Applied manufacturing overhead to jobs in process based on 900 actual direct la g) Completed 15 pools at a total cost of $195,000. h) Finalized the sale of 13 pools that cost $176,000. The other 2 pools are completed and awaiting inspection by the customer before i) Recorded sales revenue of $325,000 on the 13 pools that were sold. j) Close the Manufacturing Overhead account balance to Cost of Goods Sold