TBW Corporation started operations this year. As the year went on, they compiled the following information on jobs worked (these are the only jobs for the year): Direct Direct Materials Labor 897 $1,502 $932 898 $1,937 $1,415 899 $2,382 $1,835 900 $1,831 $1,264 Job# Machine hours 25 34 43 31 Complete and not sold Complete and sold Not Complete Not Complete Ending balance of Work in process account TBW Corporation determined at the beginning of the year that $21 per Machine hour would be an appropriate POHR. As it turns out, throughout the year, overhead incurred totaled $3,157. Total Sales Job Status Over or Under applied overhead is always considered to be immaterial and necessary steps should be taken to close the Overhead account prior to answering the questions below. Ending balance of Finished goods account Ending balance of Overhead account after closing overhead Make the necessary calculations to determine the following items for the year just ended (round to the nearest whole dollar/input code: 0): Total Cost of goods sold after closing overhead Gross profit as reported on the Income Statement Over/Underapplied overhead (enter overapplied as a positive number and underapplied as a negative number) Sales Price when sold LA $5,771 $7,929 $9,984 $7,305 SA LA