Neville's Gnomes Pty Ltd manufactures decorative garden items. The company incurred th following costs to produce job number 33 which consisted of 1 000 Collingwood footy gnomes Material requisitions numbers 40-45: $8400 Direct labour: 420 hours @ $10 per hour Manufacturing overhead: applied on the basis of direct labour hours at an application rate of $18 per direct labour hour Job number 33 was completed during the year and the company sold 800 Collingwood footy gnomes. Determine the correct balances in each of the accounts at year-end. Select one: Finished goods inventory $20 160 Finished goods inventory $4032; cost of goods sold $16 128 Work in process inventory $4032; cost of goods sold $16 128 Work in process inventory $4032; finished goods inventory $16 128