Earth Company manufactures musical instruments and uses job-order costing. At the end of the period the following is reported: Manuf. OH applied $27,400 Beginning finished goods $19,500 Ending work in process 12,900 Sales 221,800 Direct labor cost 39,900 Ending finished goods 21,800 Selling expenses 24,200 Actual Manuf. OH 26,300 Beginning work in process 10,300 Ending raw materials 11,600 Raw material purchases 89,600 Gen & Admin expenses 32,900 Beginning raw materials 14,100 A. Calculate cost of direct materials transferred into production B. Calculate cost of goods manufactured C. Calculate COGS D. Calculate net income E. Calculate under/over-applied manufacturing OH