The following applies to this and other multiple choice questions: The selected amounts that follow were taken from Kandace Corporation's accounting records: Raw material used Direct labor Total manufacturing costs Work-in-process inventory, 1/1 Cost of goods manufactured Cost of goods available for sale Finished-goods inventory, 12/31 Sales revenue Selling and administrative expenses Income tax expense The manufacturing overhead is: O A. $27,000 B. $42,000 OC. $35,000 OD. $104,000 O E. None of the above. $ 27,000 35,000 104,000 19,000 100,000 175,000 60,000 300,000 125,000 18,000 The following applies to this and other multiple choice questions: The selected amounts that follow were taken from Kandace Corporation's accounting records: Raw material used Direct labor Total manufacturing costs Work-in-process inventory, 1/1 Cost of goods manufactured Cost of goods available for sale Finished-goods inventory, 12/31 Sales revenue Selling and administrative expenses Income tax expense $ 27,000 35,000 104,000 19,000 100,000 175,000 60,000 300,000 125,000 18,000 The cost of goods sold is: A. $115,000 B. $175,000 c. $104,000 D. $175,000 E. None of the above