From raw materials inventory: Beginning inventory = $90,000 = Purchases $150,000 Ending Inventory = $143,000 From WIP inventory: Beginning inventory = $75,000 DL = $60,000 Ending inventory = $300,000 From FG Inventory: Beginning inventory = $200,000 Ending inventory = $58,000 COGS $304,000 = Actual MOH = $300,000 How much is the over/under applied MOH? O $70,000 under applied O $75,000 under applied $75,000 over applied None of the other answers are correct $70,000 over applied