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The following cost data pertains to GHI Inc. for December 31st, 2022 Beginning Work-in-Process: Ending Work-in-Process: Direct Materials Used: Direct Costs Incurred in Production: Actual Indirect costs incurred in Production: Beginning Finished Goods Inventories: Ending Finished Goods Inventories: Sales: Selling and Administrative Expenses: Applied Overhead for the period: $ 50,000 $ 30,000 $ 15,000 $ 20,000 $ 40,000 $ 40,000 $ 20,000 $ 190,000 $ 40,000 $ 32,000 GHI disposes of any over or under applied overhead through Cost of Goods Sold. GHI's estimated production costs were: Multiple Choice $5,000 lower than actual production costs. $15,000 lower than actual production costs. $8,000 lower than actual production costs. $7,000 higher than actual production costs