Page 33. Sixth's has two departments for making its chairs: (1) Sewing (chairs sewn (2) Filling (chairs filled). Which of the following represents the journal entry fo costs in the amount of $4,500 transferred out of the Sewing Department? a. Work-in-Process-Sewing Inventory Work-in-Process-Filling Inventory $4,500 $4.500 b. Work-in-Process-Filling Inventory $4.500 Work-in-Process-Sewing Inventory $4,500 c. Work-in-Process-Sewing Inventory $4,500 Finished Goods Inventory $4.500 d. Finished Goods Inventory $4,500 Work-in-Process-Sewing Inventory $4.500 34. SixthZ had the following cost data last year: Estimated Manufacturing Overhead for 2021 Actual Manufacturing Overhead for 2021 Estimated Machine Hours for 2021 Actual Machine Hours for 2021 Calculate the predetermined overhead rate for last year if the application base is machine hours (round to the nearest dollar). a. $26 per machine-hour b. $40 per machine-hour $45,000 $60,000 1,500 1.700 c. $30 per machine-hour d. $35 per machine-hour wun on the income statement? nd