For the year ABC Company at $800.000 of ac costs The Matur Overheat account showed that by $40000 The preemined overhead rate was comp $450.000 of estimated manufacturing vert hours were actually worked sharing the year hased 0.000 during erhead $1000 per mach How many 75.000 76.000 84.000 The following account balances and information are available for ABC Company at the end of the year Manufacturing overhead Endine Balance $90,000 underapplied Raw materials: Work in process Finished goods- Cost of goods sold 10,000 80,000 120,000 300,000 (contains $38,400 of applied overhead) (contains $57,600 of applied overhead); (contains $144,000 of applied overhead) The underapplied balance in the Manufacturing Overhead account is determined to be material (significant). After closing the Manufacturing Overhead account, Cost of Goods Sold would have a balance of $354,000 $330,000 $390,000 $246,000