XYZ Co. uses a job-order cost system and applies manufacturing overhead (MOH) to jobs using a predetermined overhead rate based on direct-labor dollars. The rate for the current year is 200% of direct-labor dollars. This rate was calculated last December and will be used throughout the current year. XYZ had one job, No. 150, in process on August 1 with raw materials costs of $2,000 and direct- labor costs of $3,000. During August, raw materials and direct labor added to jobs were as follows: No. 150 No. 151 No. 152 Raw materials $ $4,000 $1,000 Direct labor 1,500 2,500 5,000 Actual manufacturing overhead for the month of August was $20,000. During the month, XYZ completed and sold Job Nos. 150 and 151. A)For August, unadjusted cost of goods sold (COGS) was? BjShould XYZ adjust August's COGS for the over/under applied overhead? Why? C) If XYZ used MOH-allocated account for cost accumulation and write-off method to dispose over/under applied overhead, the journal entries were