Anitaqua, Inc. employs a normal job order costing system, using direct labor cost (DLC) to appl manufacturing overhead (MOH). The following information is available for 2012: There were no beginning inventories at the start of the year. On January 1, 2012, the company estimated 2012 MOH cost at $1,500,000 and 2012 DLC a $500,000. 7500 000 Actual 2012 MOH cost totaled $1,780,952. Too oo 3. 3 At December 31, 2012, prior to any adjusting entries, the following information was reporte FG Period WIP Inventory COGS Total Drect Materials cost in $ 70,000 $ 56,000 $ 294,000 S 420.000 Direct Labor cost in $ 50,000 $ 80,000 $420,000 $ 550,000, MOH Cost in ? 10000 00 Anitaqua prorates any over- or under-applied overhead to WIP, FG, and COGS based on MOH posted to each of these accounts. What will be the amount COGS on the final Income Statement (i.e., after proration)? A. $1,874,000 B. $1,924,000 a $2,024,000 1260ooo D) $2,074,000 294k +420K +126 E. None of the above 1650000 - + Pana 4ooo