Direct Labor Beginning Work in Process Direct Materials Beginning Finished Goods Ending Work in Process Ending Finished Goods 2,500 2,000 8,000 2,800 2,200 1,500 a. Manufacturing overhead is applied at 80% of direct labor cost. What is the MOH cost? b. What are the total manufacturing costs? C. Cost of Goods Manufactured d. Cost of Goods Sold e. MOH actual is $3,000, is MOH over or under applied? f. Show the journal entry to adjust COGS for over/under applied MOH? g. What is the adjusted COGS balance