Manufacturing overhead has an underallocated balance of $12,000) raw materials inventory balance is $145,000 work in process inventory is $122.000; finished goods inventory is $140.000; and cost of goods sold is $170,000. After adjusting for the underallocated manufacturing overhead, what is cost of goods sold? $170,000 $12.000 $182.000 $158.000 Question 40 Job 590 has an ending balance of $28,500. It has been charged manufacturing overhead costs of $7,000. The rate is 70% of direct labor. What was the amount of direct materials charged to the job? 521,500 $11.500 $26.400 $19.950