Sanders Inc. has applied $567,988 of overhead to jobs in the cost ledger. Actual overhead at the end of the year is $575,000. The adjustment for over- or underapplied overhead is Oa. $7,012 overapplied, increase Cost of Goods Sold Ob. $7,012 overapplied, decrease Cost of Goods Sold Oc. $7,012 underapplied, decrease Cost of Goods Sold Od. $7,012 underapplied, increase Cost of Goods Sold Use the information provided for Adams Company to answer the question that follow. Adams Company is a manufacturing company that has worked on several production jobs during the first quarter of the year. The balances for the jobs for the quarter are as follows: Balance $450 1,235 Job. No. 356 357 358 359 360 378 689 456 Jobs 356, 357, 358, and 359 were completed. Jobs 356 and 357 were sold at a profit of $500 on each job. What is the balance of Sales for Adams Company at the end of the first quarter? Oa $1,685 O, $2,685 Oc. $1,000 Od. 6685 Selected accounts with some amounts omitted are as follows: Oct. 1 Balance 31 Direct materials 31 Direct labor 31 Factory overhead Work in Process 22,900 Oct. 31 Goods finished 92,000 184,200 Oct. 1 31 Balance Goods finished Finished Goods 14,800 328,900 If the balance of Work in Process on October 31 is $214,900, what was the amount of factory overhead applied in October? Oa. $184,200 Ob. 892,000 Oc. $244,700 Od. $422,000