QUESTION 18 During the month, Gloucester, Inc. had the following transactions: Job A-12 was completed for a total cost of $140,000 and was sold for $158,000 Job A-13 was completed for a total cost of $181,000 and was sold for $213,000 Job A-14 was completed for a total cost $84,000 but was not sold by the end of the month The Manufacturing Overhead account had an unadjusted credit balance of $26,000 and was adjusted to zero at the end of the month. What was the final balance in Cost of Goods Sold? A. $295,000 debit balance B. $347,000 debit balance C. $347,000 credit balance D. $295,000 credit balance QUESTION 15 Exeter, Inc. uses job order costing and allocates manufacturing overhead based on machine hours. The firm had the following estimates for the year: 0 $510,000 manufacturing overhead costs 9,000 machine hours 3,000 direct labor hours Job 10 actually used 4 machine hours and 4 direct labor hours. How much manufacturing overhead was allocated to this job? (Round all calculations to the nearest dollar.) A. $680 B. $57 C. $453 O D. $228