s 28 to 30 are based on the following information. Selected accounts of a manufacturing company for the current year are as follows (see attached PDF file, same accounts for these three questions) Question 28. How much direct labor were added to the jobs during the year? Accounts For Q28029030.pdf 61 KB A. $27,400 B. $56,000 C. $20,900 OD. $34,500 Reset Selection Previous NEXT Save Exit WIP Inventory Tran. 2 DM Tran. 3 DL Tran. 8 OH Allocation Tran. 9 Transfer out Balance Finished Goods Inventory +56,000 +34,500 Tran. 9 Transfer in +97,000 +27,400 Tran. 11 Goods sold 91,500 97,000 20,900 Balance 5,500 Allocated Overhead Actual Overhead Cost of Goods Sold Tran. 8 OH Allocation Tran. 12 OH adjustment -27,400 1,200 Tran. 4 Utilities: Balance 91,500 +12,500 Tran. 11 Goods sold Tran. 5 Depreciation +12,885 Tran. 12 OH adjustment 1,200 Tran. 6 Insurance 92,700 -28,600 Balance +3,215 28,600 Balance