QUESTION 13 Cienfuegos Corporation has provided the following data concerning last month's operations Purchases of raw materials all direct Direct labor cost Manufacturing overhead applied to Work in Process Actual Manufacturing overhead incurred $36,000 $58,000 $ 90,000 $ 93,000 Raw materials inventony Work in process inventory Finished goods inventory The company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. How Beginning $ 10,000 $62,000 $ 36,000 Ending $ 21,000 $ 70,000 $ 40,000 much is the adjusted cost of goods sold on the Schedule of Cost of Goods Sold? $164,000 $197,000 $161,000 $154,000