The accountine records of XYZ Manufacturing Company include the following information: Manufacturing overhead is applied at a rate of 140% of direct labour cost. Instructions a) How much are the total of the debits to Work in Process Inventory during the year? (1.5 marks) b) How much is the amount transferred to Finished Goods Inventory during the year? (1.5 marks) c) How much is Cost of Goods Sold? (2 marks)