Raw materials Work in process Finished Goods Beginning Ending $ 28,000 $ 19,000 $ 17,000 $ 10,000 $ 48,000 $ 56,000 Additional information: Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred $ 78,000 $103,000 $ 45,100 $ 4,500 Manufacturing overhead is applied at a rate of $0.45 per dollar of direct labor cost. 5. Calculate the cost of goods manufactured for the month of November. (6) 6. Provide the journal entry necessary to adjust for underapplied or overapplied overhead for the month of November. (4)