Cally Company uses job order costing. At the end of the month, the following data was gathered: JobTotal Cost Comolete Sold 429 5409 no no 5513 yes no 431 $115 no no 432 $790 yes yes 433 $650 yes no yes I yes 434 $970 What is the balance in finished goods inventory? 51,760 $1.163 $2.923 $524 Estimated manufacturing overhead cost $550,600 Estimated direct labor cost $175,800 Estimated direct labor hours 50,000 Actual direct labor hours 60,400 Estimated machine hours 40,400 Actual machine hours 35,900 By how much was manufacturing overhead over-applied or under-applied for the year? (Round intermediary calculations to the nearest cent.) O $164,204 over-applied O $49,800 over-applied O $164,204 under-applied O $49,800 under-applied Stanley Company uses a job cost system. Manufacturing overhead has been over-applied by $6,600 for the year. Actual overhead incurred was $105,400. Other balances are: Raw materials inventory at end of year $14,500 Work in process inventory at end of year $31,000 Finished goods inventory at end of year $42,100 Unadjusted cost of goods sold for the year $290,200 Adjusted cost of goods sold at year-end will be: $254.700. $283,600 $296,800 $226,900. Alcatrat Corp has the following information: Beginning Inventory Raw Materials Inventory $20,000 Work in Process Inventory $15.000 Finished Goods Inventory $30.000 Ending Inventory $30.000 $18,000 $5,000 Additional information for the year is as follows: Raw materials purchased: $100,000 Direct Labor: $75.000 Applied Overhead: $80,000 Compute the unadjusted cost of goods sold. $277.000 $267.000 $262.000 $255.000