The Tse Manufacturing Corporation uses a job-order casting system and applies overhead to jobs using a predetermined overhead rate. The company closes any balance in the Manufacturing Overhead account to Cost of Goods Sold. During the year the company's Finished Goods inventory account was debited for $125,000 and credited for $110,000. The ending balance in the Finished Goods inventory account was $28,000. At the end of the year, manufacturing overhead was overapplied by $4.500. The balance in the Finished Goods inventory account at the beginning of the year was Multiple Choice $28.000 $13,000 Oo oo S17,500 O $8,500