The Heidelberg Company began the period with a balance of $13,000 in its Work in Process (WIP) account. During the period the company incurred $16,000 in direct labour costs, requisitioned $10,000 in direct materials, and applied $17,000 in manufacturing overhead. Actual overhead costs for the period were $18,500. If the balance in the WIP account at the end of the period was $22,000 then Cost of Goods Manufactured for the period was $21,000$34,000$35,500$56,000 none of the above Attempts: 0 of 3 used