The next five questions are based on this information: The T-Accounts provide selected data about a company's financial results for the year. 17. (3 pts.) The amount of over- (under-) applied overhead is A. ($10,500) B. ($1,500) C. $1,500 D. $10,500 18. ( 3 pts.) The amount of indirect materials in the manufacturing overhead account is A. $4,500 B. $7,500 C. $12,000 D. $18,000 19. ( 3 pts.) The unadjusted cost of goods sold is A. $300,000 B. $282,000 C. $274,500 D. $372,000 20. (2 pts.) Since this is the end of the year, what would be the entry to close the Manufacturing Overhead? 21. ( 3 pts.) Why did you choose to close overhead the way you did in the previous