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Question 37 (7 points) List During 2020, Gaylord Manufacturing expected Job No. 26 to cost $300,000 of overhead, $500,000 of materials, and $200,000 in labor. Gaylord applied overhead based on direct labor cost. Actual production required an overhead cost of $290,000, $550,000 in materials used, and $220,000 in labor. All of the goods were completed. What amount was transferred to Finished Goods? 1) $1,070,000 O2) $1,060,000 3) $1,000,000 4) $1,100,000 Question 38 (7 points) Listen LaGrange Company incurred direct materials costs of $750,000 during the year, Manufacturing overhead applied was $700,000 and is applied based on direct labor costs. The predetermined overhead rate is 70%. How much are LaGrange's total manufacturing costs for the year? 1) $1,750,000 2) $1.940,000 3) $1,450,000 4) $2,450,000