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19) Jupiter Manufacturing began business on January 1. During its first year of operation, Jupiter worked on five industrial jobs and reported the following information at year-end: Job 1 Job 5 Direct Materials Direct Labor Allocated Mfg. Overhead Job 4,00 13,000 Job 3 12,00 1,000 7.50 12,00 20,000 1,500 500 No Job completed ob sold Revenues: lun 30 p Oct 15 Nov 1 completed N/ Jul 0 Sep 12 Not sold Not sol 25,00 39,000 N/ N/ N/ What was the balance in Work-in-Process Inventory at year-end? A) $2,900 B) $2,400 C) $2,000 D) $1,400 20) Lakeside, Inc. estimated manufacturing overhead costs for the year at $378,000, based on 182,000 estimated direct labor hours. Actual direct labor hours for the year totaled 193,000. The manufacturing overhead account contains debit entries totaling $391,000. The Manufacturing Overhead for the year was (Round any intermediate calculations to two decimal places, and your final answer to the nearest dollar.) A) $34,544 underallocated B) $34,544 overallocated C) $10,440 underallocated D) $10,440 overallocated