the manufacturing overhead was 633973

The following partially completed T-accounts summarize transactions for Western Company during the year:

Raw Material

   

Beg Bal

3,000

8,000

 
 

$5,000

   
 

7,000

   

Finished Goods

   

Beg Bal

9,000

20,000

 
 

25,000

   

Work in Process

   

Beg Bal

6,000

25,000

 
 

6,500

   
 

9,000

   
 

7,000

   

Wages & Salaries Payable

 
 

10,000

2,000

Beg Bal

   

12,000

 

Manufacturing Overhead

 
 

1,500

7,000

 
 

2,000

   
 

750

   
 

3,000

   

Cost of Goods Sold

   
 

20,000

   

The manufacturing overhead was:

A) $250 overapplied

B) $750 underapplied

C) $250 underapplied

D) $750 overapplied