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G H Opinicon Company is a manufacturing firm that uses job order costing. The company uses a lust in time purchasing system and therefore does not have any raw materials intowy The company's inventory balances at the beginning and end of the year were as follows: M Beginning Balance Ending Balance 5 Work in process $ 27,000 $ 6 Finished goods 9,000 $ 62,0x305 77,000 7 The company applies overhead to jobs using a predetermined overhead rate based on machinebours. At the beginning of the year, the company estimated the following Manufacturing overhead cost S 227,700 10 Machine hours 33,00 11 12 The following actual transactions and activities were recorded for the year 13 Raw materials purchased and used in production 14 Direct materials 281,000 15 Indirect materials $ 26,000 16 Direct tabous $ 377,000 12 Indirect labour S 96,000 18 Administrative salaries $ 172,000 Sales salaries S 147 000 20 Utilities - Factory S 10,000 21 Depreciation - Factory 5 120.000 22 Depreciation Selling & Administrative 5 7,000 Sales S 1,253,000 24 Machine hours 14,000 26 56 3. Compute the adjusted cost of goods sold for the year. The company considers the current balance in the manufacturing account to not be materially significant and such 57 doses any underapplied or over applied overhead to cost of goods sold at year end. M 55 $9 60 61 64 Adjusted Cost of Goods Sold 65 6 67 68 70 23 73 74 75 2016 77 19 BI