Ending raw materials inventory Ending work in process inventory $21,000 $44,500 Ending finished goods inventory $54,200 Amount of underallocated manufacturing overhead $5,300 Cost of goods sold for year $85,500 Cost of raw materials purchased during year Cost of direct materials requisitioned during year $45,500 $43,800 Cost of indirect materials requisitioned during year $7,500 Cost of goods completed during year Manufacturing overhead allocated $120,400 $60,000 Manufacturing overhead % of direct labor cost 120% What is the actual manufacturing overhead? A. $5,300 B. $54,700 OC. $60,000 D. $65,300