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Use the information below to answer the following two questions: Herbal Company provides the following data for the year ended December 31. Cost of goods available for sale during the year Direct materials used in production Direct labor cost used in production Actual manufacturing overhead cost $13,000 $3,000 $2,000 $1,300 Inventory balances at the beginning and end of the year were as follows: Beginning Raw materials $10,000 Work in process $2,000 Finished goods $6,000 Ending $11,000 $1,500 $4,000 17 How much is the total manufacturing cost for the year? A. $6,500 B. $7,000 c. $6,300 D. $12,500 E. None of the above 18 The company has a policy to close any under- or over-applied overhead costs to cost of goods sold at the end of the year. Suppose it failed to do so, what would be the impact of this error on the company's net operating income? A. understated by $200 B. understated by $700 c. overstated by $200 D. overstated by $700 E. None of the above