The following information is for questions 16 to 20 Direct Labour Costs Direct Labour Hours Overhead Costs Budget $360,000 25,000 $600,000 Actual $420,000 26,500 $693,000 Ending Work in Progress Finished Goods Materials Beginning $ 14,000 $ 31,000 $ 10,000 $ 20,000 $ 35,000 $ 0 Overhead is allocated on Direct Labour costs. Materials Purchased during the year were $208,000. All materials are Direct Materials. 16. The amount of Materials applied to WIP is closest to A. 198,000 B. 208,000 C. 218,000 D. 228,000 17. The amount of overhead applied to WIP is closest to: A. 600,000 B. 633,333 C. 636,000 D. 693,000 E. 700,000 18. Cost of Goods Manufactured is closest to: A. 1,232,000 B. 1,258,000 C. 1.268,000 D. 1,328,000 E. 1,332.000 19. Cost of Goods Sold (before any under over applied overhead adjustment) is closest to: A. 1.232.000 B. 1,258,000 C. 1.268,000 D. 1,328,000 E. 1,332,000 20. The amount of under/over applied Manufacturing Overhead is closest to: A. 4,000 over applied B. 7,000 over applied C. 7,000 under applied D. 93,000 over applied E. 93,000 under applied