Question 30 The following information is from the records of Doctor and Gamble, Inc. Beginning Raw Materials 15,000 Beginning Work in Process 18,500 Ending Work in Process 4,550 Ending Raw Materials 1,300 Beginning Finished Goods 26,000 Direct Labor Incurred 6,200 Direct Materials Purchased 2,300 Ending Finished Goods 18,650 Cost of Goods Manufactured 44,650 Manufacturing Overhead Allocated 8,500 What was Cost of Goods Sold? 70,650 52,000 O 56,550 63,300 Question 32 5 pts Screaming Gorilla Designs produces custom neon signs for customers. The company allocates manufacturing overhead based on machine hours. Data for Job 314 appears below: Direct Materials Used 315 Machine Hours Used 22 Direct Labor Hours 15 Direct Labor Pay Rate per Hour Predetermined Overhead Rate based on Direct Labor Hours 16 Predetermined Overhead Rate based on Machine Hours 12 What is the total cost of Job 314? 18 825 0616 849 927 Question 33 5 pts The following information relates to Anderson Co. for the year 2020: Estimated Manufacturing Overhead Costs 1,500,000 Estimated Direct Labor Hours 62,000 Actual Direct Labor Hours 58,500 Estimated Machine Hours 85,200 Actual Machine Hours 75,200 Actual Manufacturing Overhead Costs 1,350,000 If machine hours were used as the allocation base, by how much would manufacturing overhead have been over or under allocated for the year? Round your answer to the nearest dollar, if applicable. O 26,056 overallocated O 150,000 underallocated 26,056 underallocated O 150,000 overallocated