Given the following data for Waterway Industries, compute cost of goods manufactured: Direct materials used: $310,000 Direct labor: 230,000 Manufacturing overhead: 353,000 Operating expenses: 343,000 Beginning work in process: 30,000 Ending work in process: 15,000 Beginning finished goods: 38,000 Ending finished goods: 23,000 $908,000 $878,000 $938,000 $535,000 $860,000 As of December 31, 2021, Nilsen Industries had $600 of raw materials inventory. At the beginning of 2021, there was $1,000 of materials on hand. During the year, the company purchased $430,000 of materials; however it paid for only $275,000. How much inventory was requisitioned for use on jobs during 2021? $340,000 $430,400 $340,400 $304,400 The actual overhead for Schultz Company for the month ended October is $28,100. The applied overhead for the same month is $24,300. Which of the following would be included in the journal entry to close out the Manufacturing Overhead account at the end of October? Debit to Manufacturing Overhead for $4,700. Debit to Cost of Goods Sold for $4,700. Credit to Cost of Goods Sold for $3,800. Debit to Cost of Goods Sold for $3,800