At the end of the year it was determined that manufacturing overhead has been underapplied by 665,000. What adjustment is needed to dose out manufacturing overhead at the end of the year? Debit Manufacturing overhead for $65,000 Credit Manufacturing overhead for $65.000 Debit Work In Process for $65,000 Credit Work in Process for $65,000 QUESTION 7 The beginning balance in Raw Materials Inventory was reported at $12,000, the ending balance was reported at $18.000 and $51,000 of raw materials were purchased. All materials were used as direct. What is the amount of materials transferred to Work in Process Inventory during the period? $45.000 $81,000 $21,000 $57.000