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