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Hummingbird Company started its operation on March 1 with no beginning in. It started two jobs during march-Job P and Job Q, job P was completed and sold by the end of the March. Job Q was completed but was not sold by the end of the March. The company uses a plant-wide Predetermined overhead rate based on direct labor-hours (DLHs). The following additional information is available for the company as a whole and for jobs P and Q (all data and questions relate to the month of March): Estimated total fixed manufacturing overhead $ 13, 200 Estimated variable manufacturing overhead cost per DLH $ 1.60 Total actual manufacturing overhead costs incurred $ 17,000 What is the ending balance of the finished-goods inventory accounts (unadjusted)? $ 24, 360 $ 23, 400 $ 23, 600 $ 24, 640 None of the above Hummingbird's policy with respect to under- or over-applied manufacturing overhead cost is to close out to cost of goods sold. What is the adjusted cost of goods sold for March? $ 76, 060,00 $ 74, 140,00 $ 24, 560,00 $ 74, 220,00 None of the above