QUESTION 11 4 poi Johengen Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month, The company has provided the following data for January: Direct materials.... $62,000 $82,000 Manufacturing overhead cost incurred. $66,000 Manufacturing overhead cost applied....$70,000 Inventories: Work in process. Beginning Ending S19,000 $11,000 54,000 $42,000 cost of goods sold that appears on the income statement for January and that has been adjusted for any underapplied or overapplied overhead is closest to: O $210,000 O $230,000 O$222,000 $238,000 QUESTION 12 4 poir Manufacturing overhead includes: O all direct material, direct labor and administrative costs. O all manufacturing costs except direct labor. D all manufacturing costs except direct labor and direct materials O all selling and administrative costs Click Save and Submit to save and submit. Click Save All Answers to sa