Work in Process Inventory $25,000 Finished Goods Inventory $48,000 Cost of Goods Sold $54,000 Total $127,000 Use the above information to record the following entries for each of the following independent situations, (round to the nearest dollar) a) Manufacturing overhead was under-applied by $8,000 b) Manufacturing overhead was over-applied by $8,000 GENERAL JOURNAL DATE ACCOUNT TITLES AND EXPLANATION PR DEBIT CREDIT a bj