White Hawk Company uses a job-order costing system and applies manufacturing overhead (MOH) based on direct labor cost. Information for the month of August is shown below:

Raw Materials (all direct materials): Purchased during the month.........................................$38,000 Other manufacturing costs for the month Estimated Actual Direct labor $ 31,250 $30,000 MOH $ 25,000 $26,500 Account balances for the month:

Beginning Ending

Raw materials (all direct) $5,000 $8,000 Work in process $7,500 $9,000

COGS (Unadjusted) $105,000

Need answer for the following 2 part question

1. August cost of goods manufactured totaled:

A. 87500

B. 89000

C. 91500

D. 90500

E. NONE OF THE ABOVE

2.At the end of August, only Job #163 was not yet complete and had the following cost incurred to date: Job #163 Direct material ? Direct labor $ 3,500 MOH ?

A .2,800 B .3,000 C. 8,000 D. 2,700 E.None of the above