Keowee Enterprises began the year with $165,700 of finished goods inventory. During the year the company manufactured goods costing $689,200. At the end of the year, $194,100 of finished goods remained in inventory. Actual manufacturing overhead was $235,800, estimated manufacturing overhead was $230,000, and manufacturing overhead applied totaled $221,500. 6. The cost of goods available for sale was: A) $660,800. B) $717,600. C) $854,900. D) $883,300. 7. The unadjusted cost of goods sold was: A) $854,900. B) $717,600. C) $675,100. D) $660,800. 8. The amount of over- or underapplied manufacturing overhead was: A) $ 5,800 underapplied. B) $14,300 underapplied. C) $ 8,500 overapplied. D) $ 2,700 overapplied