3estimated manufacturing overhead cost actual manufacturing overhead cost estimated direct-labor cost actual direct-labor cost inventory balances on dec 31, 2017were as follows (before any adjustments): account ending balance work-in-process 20,520 $ finished goods 59,280 $ costs of goods sold 148,200 $ finished goods costs of goods sold a. $304,330 $697,450 b. $245,050 $552,250 c. $246,500 $552,500 d. $245,830 $551,200 e. $178,280 $376,200 4 b/b 10 b/b 25 dm 60 dl 55 oh 130 e/b 20 e/b 43 mc cgm cogs a. 245 265 283 b. 265 245 227 c. 245 235 217 d. 255 265 247 e. none of the above what is the ending balance of the three accounts at the end of the year (after under- or over-applied overhead costs are allocated)? $71,220 $50,700 $51,000 $50,970 $145,520 $ 125,000 $ 119,000 $ 250,000 $ 228,000 dickens company produces a line of non-motorized boats. dickens uses a job-order costing system and applies manufacturing overhead cost using direct-labor cost. the following data are for 2017: 2017 direct-labor cost in ending balance $ 50,700 $