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8) Given the following information, determine the cost of goods manufactured Direct Labor Incurred Manufacturing Overhead Incurred Direct Materials Used Finished Goods Inventory, 1/1/201!5 Finished Goods Inventory, 12/31/2015 Work-in-Process Inventory, 1/1/2015 Work-in-Process Inventory, 12/31/2015 $63,000 179,50 150 197,500 221 96,50 109 8) A) $380,000 B) $867,000 C) $160,000 D) $243,000 9) The Quadrangle Fabrication Plant suffered a fire incident at the beginning of the year which resulted in loss of property including the accounting records. Some data for the year were retrieved and extracts from it are shown below Total manufacturing overhead estimated at the beginning of the year Total direct labor costs estimated at the beginning of the year Total direct labor hours estimated at the beginning of the vear Total machine hours estimated at the beginning of the vear Actual manufacturing overhead costs for the year Actual direct labor costs for the vear Actual direct labor hours for the year Actual machine hours for the vear $105,84 $186,00 3.600 direct labor hour 9,000 machine hour $99,76 $142,0 2,950 direct labor hour 10,000 machine hour The company bases its manufacturing overhead allocation on number of machine hours. What is the amount of manufacturing overhead cost allocated to Work-in-Process Inventory during the year? (Round your intermediate calculations to two decimal places)9) A) $60,977B) $86,730 C) $152,417 D) $117,600