Required: a. what was the amount in the beginning Finished Goods and beginning Work in Process accounts for year 3? Work-in-process Inventory Finished goods inventory b. O'Leary incurred direct materials cost of $57,000 and used an additional 300 hours in year 3 to complete job MC- 275. What was the final (total) cost charged to job MC-275? Final (total) cost charged c. What was over- or underapplied overhead for year 3? overhead d. O'Leary prorates any over- or underapplied overhead to Cost of Goods Sold. Finished Goods Inventory, and Work-in- Process Inventory. Prepare the journal entry to prorate the Over-or Underapplied Overhead. If no entry is required for a transaction/event, select "No journal entry required in the first account field.) View transaction list 1 Journal entry worksheet