Diversity of products C) Mass production D) Separate manufacturing from other products. E) Heterogeneity ptuu 13) 13) Comet Company accumulated the following account information for the year: $6,000 2,000 Beginning raw materials inventory Indirect materials cost Indirect labor cost Maintenance of factory equipment Direct labor cost 2,800 7,000 Using the above information, total factory overhead costs would be: A) S9,800. B) $7,800. C$13,000. D) S16,800. E) S15,800. 14) The Work in Process Inventory account for DG Manufacturing follows. Compute the 1 cost of jobs completed and transferred to Finished Goods Inventory. Work in Process Inventory DR CR Beginning balance 4,500 Direct materials Direct labor Applied overhead 15,800 47,100 29,600 Finished goods Ending balance 8,900 The cost of units transferred to finished goods is: A) $88,100. B) $95,200. C) $92,500. D) $105,900. E) $97,000