Use the information below to answer the following three questions: For its first period of operations, Keenia Corporation, a new start-up using job-order costing, used a predetermined overhead rate of 200% of Direct Labor Cost. Actual results for its first period are as follows: Direct Labor Cost $ 100,000 Total Manufacturing Cost $ 660,000 Cost of Goods Manufactured $ 440,000 Ending Raw Materials Inventory (all direct material) $ 12,000 12 For the period, purchases of Raw Materials (which are all direct material) totaled: A. $ 372,000 B. $ 360,000 C. 348,000 D. 152,000 E. None of the above $ $ 13 To close out the Manufacturing Overhead account, the company debited Cost of Goods Sold in the amount of $10,250. Actual manufacturing overhead cost of the period totaled: A. $ 189,750 210,250 C. 110,250 D. 570,250 E. None of the above B. $ $ $ 14 Details on the only three jobs Keenia worked on during its first period are as follows: Direct Labor Job # Cost Status A110 $ 30,000 Completed & delivered to customer B221 $ 50,000 Completed, not yet sold C332 45,000 Not yet completed The amount of Direct Material charged to Job C332 was: A. $ 90,000 B. $ 175,000 $ 305,000 85,000 None of the above C. D. E. $