QUESTION 35 The following T-accounts represent operations for Darry's Yacht Company before overhead is closed out. Manufacturing Overhead was Raw Materials Work in Process Bal 105,800 Finished Goods Bal 157,000 200.000 115,900 762,800 762,800 822 800 209,600 115.900 412,000 80,500 84 100 97000 Cont of Goods Sold Manufacturing Overhead 822,800 359,000 412,000 Overapplied by 553,000 Underapplied by $53,000 Overapplied by $80,500 Underapplied by $80,500. None of the above