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El Paso Co. uses normal absorption costing. Factory overhead is applied to production at a budgeted rate based on direct labor cost. At the end of the period, there are two unfinished jobs. Additional information is available as follows: (Click the icon to view the additional information.) Requirements Determine the following: 1. The cost of goods sold before disposition of overapplied overhead 2. Ending balance in WIP 3. Budgeted rate for applying factory overhead 4. Assuming the overapplied factory overhead is not prorated, what is adjusted cost of goods sold? Data Table FG beg bal COGM FG end bal Unadjusted COGS 230,000 $ 140,000 220,000 130,000 Requirement 2. Determine the ending balance in WIP. Begin by selecting the formula and then enter the amounts and calculate the ending balance in WIP. (Abbreviations used.) Direct materials used = $90,000 Direct labor = $80,000 Beginning balance of work in process = $140,000 Cost of goods manufactured = $220,000 Finished goods beginning inventory = $140,000 Finished goods ending inventory = $130,000 Factory overhead is overapplied by $50,000 Actual factory overhead = $14,000 End bal Beg bal of WIP DM used Direct labor + COGM WIP Applied overhead 64,000 $ 140,000 90,000 80,000 $ 220,000 $154,000 Requirement 3. Determine the budgeted rate for applying factory overhead. The budgeted rate for applying factory overhead is 80 %. Print Done Requirement 4. Assuming the overapplied factory overhead is not prorated, what is adjusted cost of goods sold? The adjusted cost of goods sold is $ Enter any number or expression in the edit field, then click Check