Answers could be wrong and explain in detail please

Use the following partially completed T-accounts for questions 35 & 36: Finished Goods Raw Materials Beg Bal ( 8 6,600) Beg Bal 5,100 22,900 500 22,700 Work in Process Manufactyring Overhcad 1.600 9,100 4,100 Beg Bal 3,600 22.700 3,300 8,000 9,100 endou Cost of Goods Sold 22,900 Wages & Salaries Payable 17,200 Beg Bal 2,900 12,100 15. The cost of direct-materials that were used in production was equal to: A. $3,600 $6,600 $5,000 D. $8,000 WIp 16. The manufacturing overh . $9,000 applied , $9,100 actuals t was: . $100 underapplied