Assume the following information from a schedule of cost of goods manufactured: $158.000 Cost of goods manufactured Beginning work in process inventory Direct materials used in production Manufacturing overhead applied to work in process Total manufacturing costs added to production What is the ending work in process inventory? $25.900 $50,000 $90,000 $200,000 $157.900 O $117.900 $67.900 O $97.900 Assume the following: $38,000 Purchases of raw materials Indirect materials used in production $7,000 $10,000 Beginning raw materials inventory Ending raw materials inventory $14,000 What is the direct materials used in production? O $27,000 O $35.000 O $41,000 O $59,000 Assume the following: Beginning hinished goods inventory $10,000 Ending finished goods Inventory $14,000 Cost of goods manufactured $52,000 Overapplied overhead $800 The company adjusts for overapplication of overhead by closing only to the Cost of Goods Sold account (Option 31 from class). What is the adjusted cost of goods sold? O $39.200 $49.200 $55,200 O $47.200