Blasi Corporation Is a manufacturer that uses Job-order costing. The company closes out any overapplied or underapplied overhead to Cost of Goods Sold at the end of the year. The company has supplied the following data for the just completed year: Deginning invontories! Finished goods KarimAteg total monufacturing overhead at the beginning of the year Estimated direct labor-hours at the beginning o the year voints Results of operations: 8 0156:42 Raw materials (all direct) requisitioned for use in production Direct Actual direct labor-hours anuracturing overnead: Indirect labor COST Other manufacturing overhead costs incurred Selling anc Selling and administrative saLaries other selling and admanascrave expenses Cost of goods manufactured Sales revenue cost or goods cold (nachusted) Required: a. What is the total manufacturing cost added to Work in Process during the year? b. What is the cost of goods available for sale during the year? What is the net operating income for the vear