During the period, the total manufacturing cost was 150005, related to two orders (no 101; no 105). The company finished from the production of order no 101, and its cost was 7000$. If the company estimates manufacturing overhead cost by 15005, and it includes in total manufacturing cost. But the actual manufacturing overhead cost during the period was 2000$. If the company uses a job costing system, and the gap between actual manufacturing overhead cost and what was estimated is material. So, the ending balance of working in process after record the gap should be..... O a. 7233.335 O b. 8266.675 OC 8233.335 7266.675