Misty Company has a policy to close out the over- or under-applied manufacturing overhead costs to its Cost of Goods Sold (COGS). At the end of the year in 2019, Misty has an over-applied overhead of $67.000. Before the adjustment, Misty's COGS was $220.000. What would be Misty's COGS after the adjustment? Multiple Choice $287.000 $143,500 $220,000 $67.000 $153,000 Job 01105 was recently completed. The following data have been recorded on its job cost sheet Direct materials Direct labor-hours Direct labor wage rate Machine-hours $2,429 74 labor hours $ 17 per labor-hour 135 machine-hours The Corporation applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $18 per machine-hour. The total cost that would be recorded on the job cost sheet for Job 01105 would be: Multiple Choice $6.957 O $3,441 $6.117 $3,687