The accounting records of Omar Corporation contained the following information for last year: Direct materials inventory Work in process inventory Finished goods inventory Direct materials used Overhead applied Direct labor cost (10,000 hours) Depreciation Rent Taxes Unadjusted cost of goods sold (does not include overapplied or underapplied overhead) Advertising Rent Clerical Beginning $ 9,000 $ 17,000 $ 10,000 Selling, General, and Administrative Costs Incurred $ 35.000 $ 20,000 SA SA $ 25,000 Ending $ 7,000 $ 31,000 $ 15,000 Manufacturing Costs Incurred $ 72,000 $ 24,000 $ 80,000 $ 10,000 $ 12,000 $ 8,000 $157,000