The following partial T accounts summarize transactions for Western Company during the year: Raw Materials: Beg.Bal: Debit: Credit: 3,000 8,000 5,000 7,000 Finished Goods Beg.Bal: Debit: Credit 9,000 20,000 25,000 Work in Process Beg.Bal: Debit: Credit 6,000 25,000 6,500 9,000 7,000 Wages & Salaries Payable Debit: Credit 10,000 2,000 12,000 Manufacturing Overhead Debit Credit 1,500 7,000 2,000 750 3,000 Cost of Goods Sold Debit: 20,000

The Cost of Goods Manufactured is:

Select one:

a. $20,000

b. $34,000

c. $22,500

d. $25,000

The direct labor cost was:

Select one:

a. $9,000

b. $12,000

c. $10,000

d. $14,000

The direct materials cost was:

Select one:

a. $8,000

b. $6,500

c. $9,000

d. $6,000

The manufacturing overhead was:

Select one:

a. $250 overapplied

b. $750 underapplied

c. $250 underapplied

d. $750 overapplied