Use the information below to answer the following Eonta Corporation is a manufacturer using job-order of the only jobs not complete: costing applying manufacturing overhead (MOH) based on direct labor cost (DLC). At the manufacturt of the only iriod, the Wor yet complete:oess inventory account shows a balance of $18,000. The data below reflects the job cost sheets lob 843 Direct Material Direct Labor MOH 6,000 4,000 3,000 2,000 3,000 Additional financial information related to the period is as follows: Actual Direct Labor Cost Manufacturing OH Unadjusted COGS 500 S 137,000 66,500 411,000 Co At the beginning of the period, direct labor cost was estimated to be: ao 65,00047970 135,500~ 31000 E. None of the above If the company closes out over- or under-applied MOH to CoGs, the adjusted COGS balance at the end of the period wouid be. A. S 409,500 409,000 413,000 412,500 None of the above B. S 4 1,500 Underesc. Add E. bS,00O