Cost accumulation Barfield Mfg. Co. applies overhead to jobs at a rate of 140 percent of direct labor cost. The following account information is available: Calculate the following items that are missing from Barfield's account information: a. Cost of goods sold \$ b. Cost of goods manufactured s c. Amount of overhead applied to production 5 d. Cost of direct material useds e. Cost of direct material purchaseds Cost accumulation Barfield Mfg. Co. applies overhead to jobs at a rate of 140 percent of direct labor cost. The following account information is available