Page 3 of 12 Dickens Company produces a line of non-motorized boats. Dickens uses a job-order costing system and applies manufacturing overhead cost using direct-labor cost. The following data are for 2017 Estimated manufacturing overhead cost Actual manufacturing overhead cost Estimated direct-labor cost Actual direct-labor cost S 125,000 s 119,000 s 250,000 228,000 Inventory balances on Dec 31, 2017were as follows (before any adjustments Ending 2017 direct-labor cost in Account Work-in-process Finished goods Costs of goods sold Balance 50,700 245,050 549,250 ending balance s 20.520 s 59,280 s 148,200 S Dickens allocates any over- or under-applied overhead to the work-in-process, finished goods, and cost of goods sold accounts according to their ending balances. What is the ending balance of the three accounts at the end of the year (after under- or over-applied overhead costs a allocated)? Finished goods Work in process $71,220 $50,700 $51,000 $50,970 $145,520 S304,330 $245,050 $246,500 $245,830 $178,280 $697.450 $552.250 5352.500 S551,200 S376,200 A. B. D. Below is the information (incomplete) for Fitzgerald Corporation: Work in Process 4 Finished Goods bib 25 b/b DM DL b 43 Calculate the total manufacturing cost (MC), cost of goods manufactured (CGM), and cost of goods COGS 283 245 265 245 255 CGM 265 245 235 A. 217 247 265 D. E. None of the above