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9 The accounting records of Omar Corporation contained the following information for last year Ending $ 7,000 $31,000 $15,000 Beginning Direct materials inventory $ 9,000 Work in process inventory $17,000 Finished goods inventory $10,000 00:33:38 Direct materials used overhead applied Direct labor cost (10,000 hours) Depreciation Rent Taxes Unadjusted cost of goods sold (does not include Manufacturing Costs Incurred $ 72,000 $ 24,000 80,000 10,000 $ 12,000 $ 8,000 $157, 000 overapplied or underapplied overhead) elling, General, and Administrative Costs Incurred $35, 000 $20,000 $25,000 Advertising Rent Clerical The total costs added to Work in Process during the year were: Multiple Choice $206,000 $162,000