The following accounts are from last year's books at S Manufacturing 154,400 Bal (a) Raw Materials (b) 165,000 10,600 Work In Process (f) 132,200 168,400 211,800 511,600 Bal (b) (0) (e) 462,000 Bal (f) Finished Goods (6) 511, 680 49,600 Manufacturing Overhead 22, 200e 26, 200 156,400 211,000 COG 6,200 Cost of Goods Sold 462,800 S Manufacturing uses job-order costing and applies manufacturing overhead to jobs based on direct labor costs. What is the amount of cost of goods manufactured for the year? Multiple Choice $462.000 $252.700 $511,600 O S455,800 A MNO Corporation uses a job-order costing system with a predetermined overhead rate based on direct labor- hours. The company based its predetermined overhead rate for the current year on the following data: 50,000 $285,000 Total estimated direct labor-hours Total estimated fixed manufacturing overhead cost Estimated variable manufacturing overhead per direct labor-hour 3.80 Recently, Job P123 was completed with the following characteristics Total actual direct labor-hours Direct materials Direct labor cost 20 $ 710 $ 500 The amount of overhead applied to Job P123 is closest to: (Round your Intermediate calculations to 2 decimal places.) Multiple Choice O $114 $266 $190 O $76