Consider the following information for June: Work-in- Raw Process Finished Material (WIP) Goods Beginning inventory $ 60,000 $ 24,000 $ 80,000 Ending inventory $ 90,000 $ 45,000 $ 60,000 Other information: Net income (after adjustment) $ 779,000 Purchases $ 600,000 Cost of goods sold (before adjustment) $ 1,420,000 Sales $ 2,800,000 Direct labor $ $ 95,000 Compute APPLIED manufacturing overhead. O $796,000 $766,000 O $726,000 $756,000