Our company makes product prototypes for other businesses using additive 3D printing technology. Production takes place in two departments: Fabrication and Assembly. We use normal absorption costing: overhead (OH) is applied using departmental OH rates (OHRs), with direct labor cost (DL$) as the allocation base for each department (our reporting specialists feel that DL$ is the best allocation base for each department, but that the rates per DL$ are significantly different in the two departments). For 2020, we used the following budgeted OHRs: Fabrication Department budgeted OHR: 40% of Fabrication DL$ Assembly Department budgeted OHR: 160% of Assembly DL$ In November 2020, we completed Job 22A for a client. Partial information about this job from our normal absorption costing system is below: Fabrication Assembly Direct materials $ 27,000 ? Direct labor $ 60,000 ? Applied MOH ? $ 70,000 Total Cost $342,000 5.1 [5 points]. What was the direct material cost of Job 22A in the Assembly department? 5.2 [5 points]. We are reviewing our 2020 financial results on January 1, 2021. For the year 2020, we applied a total of $1,040,000 of OH to our jobs; with this applied OH, our 2020 unadjusted Cost of Goods Sold is $5,420,000. We actually spent $990,000 on OH in 2020. What is the amount of adjusted Cost of Goods Sold in our 2020 audited financial statements? A. $5,350,000 B. $5,370,000 C. $5,420,000 D. $5,490,000 E. $6,430,000