PROBLEM: TREATMENT OF MANUFACTURING OVERHEAD Use the following information to answer the next 3 questions: KA Catering uses a job order costing system to assign costs to its catering jobs. Overhead is allocated to each job based on direct labor hours. Listed below is data for the current year: (1) Determine the amount of overhead applied to work-in-process during the period. (2) Calculate the underapplied or overapplied overhead for the year. (3) Assume two jobs were sold during the period: Job \#10A costing $200,000 and Job \#12B costing $100,000. What is cost of goods sold before adjustment? What is cost of goods sold after adjustment