When manufacturing overhead is applied to production, it is added to A) the cast of Goods Sold account. 3) the Raw Materials account. the Work in Process account. D) the Finished Goods inventory account. 2. All manufacturing cost that are assigned to completed (but unsold) products should be classified as: Work in process inventory Cost of goods sold c. Finished goods inventory d. Raw materials inventory 3. The three elements of product costs are: a. Direct materials, work in process, and overhead b. Direct materials, work in process, and finished goods c. Direct materials, direct labor, and general administrative d. Direct materials, direct labor, and overhead Branin Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on total fixed manufacturing overhead cost of $160,000, variable manufacturing overhead of 53.40 per direct labor-hour, and 80,000 direct labor-hours. The company has provided the following data concerning Job A578 which was recently completed: 250 Total direct labor-hours Direct materials S 715 Direct labor cost $ 9,000 The amount of overhead applied to Job A578 is closest to: (Round your intermediate calculations to 2 decimal places.) A) $500 B) $1.350 C) $2,200 D) $850