The following is selected financial data from Sunshine Bay Manufacturing for the most recent year. Ending raw materials inventory $21,300
Ending work in process inventory $45,000
Ending finished goods inventory $53,600 Amount of underallocated manufacturing overhead $5,800 Cost of goods sold for year $85,500 Cost of raw materials purchased during year $46,200 Cost of direct materials requisitioned during year $44,200
Cost of indirect materials requisitioned during year $7,800 Cost of goods completed during year $120,600
Manufacturing overhead allocated $60,900 Manufacturing overhead % of direct labor cost 135% A. $5,800 B. $66,700 C. $60,900 D. $55,100