The following partially completed T-accounts summarize transactions for Target Manufacturing during the year Beg Bai Materials 5,500 5,700 10,000 Beg Bal 22,700 Work in Process 4,600 6,700 9,800 8,800 Finished Goods 2,700 Beg Bal 20,900 8,800 22,700 Manufacturing Overhead 3,300 4, ebe 3,700 wages Salaries Payable 20,900 Beg Bal 3,000 13,000 Ben 1 Cost of Goods Sold ze, 900 Target's manufacturing overhead was CP 529 Ned> FO FO F10 F1 F12 . 3 4 6 7 8 9 ) 0 m R . Y U 0 P S DF G H J K L CV B NM $2.200 underapplied $3.700 overapplied $3,700 underapplied S2200 overapplied Amazon Manufacturing had a beginning balance in its Work in Process inventory account of $36,000 on April 1, that account ended at $24000 on April 30. During April, Amazon Mitg incurred direct materials cost of $57800 and direct labor cost of $32,200. Amazon's actual manufacturing overhead cost incurred in April was $54 400 Amazon applied manufacturing overhead cost of $53 800 during April Amazon's cost of goods manufactured for April was $155 800 $144,400 $199.900 $143,800