The CREDITS In the Manufacturing Overhead account represent A. Estimated costs B. Actual Costs C. Allocated Factory overhead costs D. Direct materials cost E. NONE OF THE ABOVE Which accounts are included in the following costs: (Use the following for questions (18), (19), (20). (21)) (may use an answer more man once) A. Direct Materials, Direct Labor B. Direct Materials, Direct Labor, Manufacturing Overhead C. Direct Materials. Manufacturing Overhead D. Direct Labor, Manufacturing Overhead E. None of the above Product Costs Prime Costs Conversion Costs Period Costs The following is Information for a Work in Process Account: 11.000 units transferred to Finished Goods at the end of the month. What is the Cost of Goods Manufactured for December? A $30,000 B. $32, 800 C. $48, 600 D. $54, 400 E. None of the above