Job# Direct Labor Labor hours Job Status 51 534 Direct Materials $2.989 $1.525 $2,474 $2,782 27 Sales Price when sold $12,886 $6,875 $11,363 $11,417 $2,063 $1,175 $1,980 $1,698 535 Complete and not sold Not Complete Not Complete Complete and sold 536 537 45 45 VGA Corporation determined at the beginning of the year that $23 per Labor hour would be an appropriate POHR. As it turns out, throughout the year, overhead incurred totaled $4,251. Over or Under applied overhead is always considered to be immaterial and necessary steps should be taken to close the Overhead account prior to answering the questions below. Make the necessary calculations to determine the following items for the year just ended (round to the nearest whole dollar/input code: 0): $ Ending balance of Work in process account Ending balance of Finished goods account $ Ending balance of Overhead account after closing overhead $ Total Sales $ Total Cost of goods sold after closing overhead $ Gross profit as reported on the Income Statement $ Over/Underapplied overhead (enter overapplied as a positive number and underapplied as a negative number) $